The convention on mutual administrative assistance in tax matters.

Format:

Book

Government document

Standardized Title:

Convention on Mutual Administrative Assistance in Tax Matters (1988 January 25)

Language:

English

Subjects (All):

Convention on Mutual Administrative Assistance in Tax Matters (1988 January 25).

Convention on Mutual Administrative Assistance in Tax Matters.

Tax administration and procedure--International cooperation.

Tax administration and procedure.

Tax administration and procedure--OECD countries.

Tax administration and procedure--Europe.

Europe.

OECD countries.

Genre:

Treaties.

Physical Description:

130 pages ; 23 cm

Edition:

Twentieth anniversary edition.

Other Title:

French title on t.p. verso: Convention concernant l'assistance administrative mutuelle en matière fiscale.

Place of Publication:

Paris : OECD, [2008]

Summary:

In today's globalized 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 cooperating across borders without violating the sovereignty of other countries or the rights of taxpayers. In the late 1980s, the OECD and the Council of Europe jointly developed a Convention on Mutual Administrative Assistance in Tax Matters. The Convention, which was opened for signature on 25 January 1988, 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 cooperation between tax administrations in an increasingly borderless business and financial world. This edition includes the text of the convention as well as commentaries.--Publisher's description.

Contents:

Text of the Convention on Mutual Administrative Assistance in Tax Matters

Scope of the convention

General definitions

Forms of assistance

Provisions relating to all forms of assistance

Special provisions

Final provisions.

Notes:

"Council of Europe"--Cover.

ISBN:

9789264041035

9264041036

OCLC:

226226317