LEADER 05462nam 2200601 a 450 001 9910703376403321 005 20200520144314.0 010 $a9786611719500 035 $a(CKB)1000000000555884 035 $a(EBL)354197 035 $a(OCoLC)476176150 035 $a(MiAaPQ)EBC354197 035 $a(FR-PaOEC)9789264041042-en 035 $a(OCoLC)794594555$z(OCoLC)826039141 035 $a(EXLCZ)991000000000555884 100 $a20090313d2008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 04$aThe convention on mutual administrative assistance in tax matters 205 $a20th anniversary ed. 210 $aParis $cOECD$d2008 215 $a1 online resource (133 p.) 225 1 $aTreaty doc. ;$v112-5 300 $a"Council of Europe"--Cover. 311 $a92-64-04103-6 327 $aTABLE 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 327 $aArticle 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 327 $aArticle 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 327 $aArticle 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 327 $aDeclarations 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 327 $aArticle 6 - Automatic exchange of information 330 3 $aThis 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. 517 3 $aConvention concernant l'assistance administrative mutuelle en matiere fiscale 606 $aTax collection$xInternational cooperation 606 $aTax administration and procedure$xInternational cooperation 606 $aTax administration and procedure$zEuropean Economic Community countries 615 0$aTax collection$xInternational cooperation. 615 0$aTax administration and procedure$xInternational cooperation. 615 0$aTax administration and procedure 676 $a300 676 $a336.291 712 02$aCouncil of Europe. 712 02$aOrganisation for Economic Co-operation and Development. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910703376403321 996 $aThe Convention on Mutual Administrative Assistance in Tax Matters$93105555 997 $aUNINA