The Resource The Convention on Mutual Administrative Assistance in Tax Matters : Twentieth Anniversary Edition, (electronic resource)

The Convention on Mutual Administrative Assistance in Tax Matters : Twentieth Anniversary Edition, (electronic resource)

Label
The Convention on Mutual Administrative Assistance in Tax Matters : Twentieth Anniversary Edition
Title
The Convention on Mutual Administrative Assistance in Tax Matters
Title remainder
Twentieth Anniversary Edition
Title variation
  • Convention on Mutual Administrative Assistance in Tax Matters
  • The Convention on Mutual Administrative Assistance in Tax Matters
Creator
Subject
Genre
Language
eng
Summary
In today's globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions. While taxpayers can operate relatively unconstrained by national borders, tax authorities must respect these borders in carrying out their functions. Mutual assistance provisions offer them a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayer
Cataloging source
AU-PeEL
http://library.link/vocab/creatorName
Publishing, OECD
Dewey number
  • 300
  • 336.291
LC call number
  • K4466.A41988
  • K4466.A41988A2 2008
Nature of contents
dictionaries
http://library.link/vocab/subjectName
  • Tax administration and procedure -- European Economic Community countries
  • Tax administration and procedure -- International cooperation
  • Tax administration and procedure
  • Tax collection -- International cooperation
  • Tax collection
  • Taxation
Label
The Convention on Mutual Administrative Assistance in Tax Matters : Twentieth Anniversary Edition, (electronic resource)
Instantiates
Publication
Note
Description based upon print version of record
Abbreviated title
  • CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
  • CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS, THE
  • CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS : TWENTIETH ANNIVERSARY EDITION
  • THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
Contents
  • TABLE OF CONTENTS-; TEXT OF THE CONVENTION ON MUTUAL ADMINISTRATIVEASSISTANCE IN TAX MATTERS; Preamble; CHAPTER I - SCOPE OF THE CONVENTION; Article 1 - Object of the Convention and persons covered; Article 2 - Taxes covered; CHAPTER II - GENERAL DEFINITIONS; Article 3 - Definitions; CHAPTER III - FORMS OF ASSISTANCE; SECTION I - EXCHANGE OF INFORMATION; Article 4 - General provisions; Article 5 - Exchange of information on request; Article 6 - Automatic exchange of information; Article 7 - Spontaneous exchange of information; Article 8 - Simultaneous tax examinations
  • Article 9 - Tax examinations abroadArticle 10 - Conflicting information; SECTION II - ASSISTANCE IN RECOVERY; Article 11 - Recovery of tax claims; Article 12 - Measures of conservancy; Article 13 - Documents accompanying the request; Article 14 - Time limits; Article 15 - Priority; Article 16 - Deferral of payment; SECTION III - SERVICE OF DOCUMENTS; Article 17 - Service of documents; CHAPTER IV - PROVISIONS RELATING TO ALL FORMS OF ASSISTANCE; Article 18 - Information to be provided by the applicant state; Article 19 - Possibility of declining a request
  • Article 20 - Response to the request for assistanceArticle 21 - Protection of persons and limits to the obligation to provide assistance; Article 22 - Secrecy; Article 23 - Proceedings; CHAPTER V - SPECIAL PROVISIONS; Article 24 - Implementation of the Convention; Article 25 - Language; Article 26 - Costs; CHAPTER VI - FINAL PROVISIONS; Article 27 - Other international agreements or arrangements; Article 28 - Signature and entry into force of the Convention; Article 29 - Territorial application of the Convention; Article 30 - Reservations; Article 31 - Denunciation
  • Article 32 - Depositaries and their functionsAnnex A - Taxes to which the Convention Applies; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES; Annex B - Competent Authorities; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES; Annex C - Definition of the word ""national"" for the purpose of the Convention; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES
  • Declarations and ReservationsAZERBAIJAN; BELGIUM; DENMARK; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; UNITED KINGDOM; UNITED STATES; EXPLANATORY REPORT; INTRODUCTION; COMMENTARY ON THE PROVISIONS OF THE CONVENTION; CHAPTER I - SCOPE OF THE CONVENTION; Article 1 - Object of the Convention and persons covered; Article 2 - Tax covered; CHAPTER II - GENERAL DEFINITIONS; Article 3 - Definitions; CHAPTER III - FORMS OF ASSISTANCE; SECTION 1 - EXCHANGE OF INFORMATION; Article 4 - General provision; Article 5 - Exchange of information on request
  • Article 6 - Automatic exchange of information
Dimensions
unknown
Edition
20th ed.
Extent
1 online resource (133 p.)
Form of item
electronic
Isbn
9786611719500
Specific material designation
remote
System control number
  • (EBL)354197
  • (OCoLC)476176150
  • (EXLCZ)991000000000555884
Label
The Convention on Mutual Administrative Assistance in Tax Matters : Twentieth Anniversary Edition, (electronic resource)
Publication
Note
Description based upon print version of record
Abbreviated title
  • CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
  • CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS, THE
  • CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS : TWENTIETH ANNIVERSARY EDITION
  • THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
Contents
  • TABLE OF CONTENTS-; TEXT OF THE CONVENTION ON MUTUAL ADMINISTRATIVEASSISTANCE IN TAX MATTERS; Preamble; CHAPTER I - SCOPE OF THE CONVENTION; Article 1 - Object of the Convention and persons covered; Article 2 - Taxes covered; CHAPTER II - GENERAL DEFINITIONS; Article 3 - Definitions; CHAPTER III - FORMS OF ASSISTANCE; SECTION I - EXCHANGE OF INFORMATION; Article 4 - General provisions; Article 5 - Exchange of information on request; Article 6 - Automatic exchange of information; Article 7 - Spontaneous exchange of information; Article 8 - Simultaneous tax examinations
  • Article 9 - Tax examinations abroadArticle 10 - Conflicting information; SECTION II - ASSISTANCE IN RECOVERY; Article 11 - Recovery of tax claims; Article 12 - Measures of conservancy; Article 13 - Documents accompanying the request; Article 14 - Time limits; Article 15 - Priority; Article 16 - Deferral of payment; SECTION III - SERVICE OF DOCUMENTS; Article 17 - Service of documents; CHAPTER IV - PROVISIONS RELATING TO ALL FORMS OF ASSISTANCE; Article 18 - Information to be provided by the applicant state; Article 19 - Possibility of declining a request
  • Article 20 - Response to the request for assistanceArticle 21 - Protection of persons and limits to the obligation to provide assistance; Article 22 - Secrecy; Article 23 - Proceedings; CHAPTER V - SPECIAL PROVISIONS; Article 24 - Implementation of the Convention; Article 25 - Language; Article 26 - Costs; CHAPTER VI - FINAL PROVISIONS; Article 27 - Other international agreements or arrangements; Article 28 - Signature and entry into force of the Convention; Article 29 - Territorial application of the Convention; Article 30 - Reservations; Article 31 - Denunciation
  • Article 32 - Depositaries and their functionsAnnex A - Taxes to which the Convention Applies; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES; Annex B - Competent Authorities; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES; Annex C - Definition of the word ""national"" for the purpose of the Convention; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES
  • Declarations and ReservationsAZERBAIJAN; BELGIUM; DENMARK; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; UNITED KINGDOM; UNITED STATES; EXPLANATORY REPORT; INTRODUCTION; COMMENTARY ON THE PROVISIONS OF THE CONVENTION; CHAPTER I - SCOPE OF THE CONVENTION; Article 1 - Object of the Convention and persons covered; Article 2 - Tax covered; CHAPTER II - GENERAL DEFINITIONS; Article 3 - Definitions; CHAPTER III - FORMS OF ASSISTANCE; SECTION 1 - EXCHANGE OF INFORMATION; Article 4 - General provision; Article 5 - Exchange of information on request
  • Article 6 - Automatic exchange of information
Dimensions
unknown
Edition
20th ed.
Extent
1 online resource (133 p.)
Form of item
electronic
Isbn
9786611719500
Specific material designation
remote
System control number
  • (EBL)354197
  • (OCoLC)476176150
  • (EXLCZ)991000000000555884

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