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Monday, May 1, 1989
Volume:
5
Issue:
5
Abstract:
The highest court of the United Kingdom, the House of Lords, recently handed down its decision in In re State of Norway (No. 1), et al., slip op. (H.L. Feb. 16, 1989) (consolidated appeals and cross appeals), which should dramatically enhance mutual assistance from countries following English Common Law in civil and criminal tax cases, especially between governmental authorities.