Barnshaw Kengaaju, Ann, and Lakshmi (Celina) Solayen. “Big Data, Automatic Exchange of Information and the Rights of Taxpayers”. Journal of Tax Administration 7, no. 2 (December 31, 2022): 207–222. Accessed December 27, 2024. https://journals.docuracy.co.uk/jota/article/view/30.