The Convention on Mutual Administrative Assistance in Tax Matters [electronic resource]: Twentieth Anniversary Edition /
Organisation for Economic Co-operation and Development.
Council of Europe.
Paris : OECD Publishing,
2008.
This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.
Description based upon print version of record.
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
This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.
Convention on Mutual Administrative Assistance in Tax Matters (1988 January 25)
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.