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.
Tables des matières:
Preface by Terry Davis and Angel Gurría Text of the Convention on Mutual Administrative Assistance in Tax Matters -Preamble -Chapter I. Scope of the Convention -Chapter II. General Definitions -Chapter III. Forms of Assistance -Chapter IV. Provisions Relating to All Forms of Assistance -Chapter V. Special Provisions -Chapter VI. Final Provisions -Annex A. Taxes to Which the Convention Applies by Country -Annex B. Competent Authorities by Country -Annex C. Definition of the Word "National" for the Purpose of the Convention (by Country) -Declarations and Reservations Explanatory Report -Introduction -Commentary on the Provisions of the Convention --Commentary on Chapter I. Scope of the Convention --Commentary on Chapter II. General Definitions --Commentary on Chapter III. Forms of Assistance --Commentary on Chapter IV. Provisions Relating to All Forms of Assistance --Commentary on Chapter V. Special Provision --Commentary on Chapter VI. Final Provisions -Status of the Convention on Mutual Administrative Assistance in Tax Matters
