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The convention on mutual administrative assistance in tax matters
| The convention on mutual administrative assistance in tax matters |
| Edizione | [20th anniversary ed.] |
| Pubbl/distr/stampa | Paris, : OECD, 2008 |
| Descrizione fisica | 1 online resource (133 p.) |
| Disciplina |
300
336.291 |
| Collana | Treaty doc. |
| Soggetto topico |
Tax collection - International cooperation
Tax administration and procedure - International cooperation Tax administration and procedure - European Economic Community countries |
| ISBN | 9786611719500 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 |
| Altri titoli varianti | Convention concernant l'assistance administrative mutuelle en matiere fiscale |
| Record Nr. | UNINA-9910703376403321 |
| Paris, : OECD, 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Teoria generale degli effetti economici delle imposte : saggio di economia pura / del dottor Carlo A. Conigliani
| Teoria generale degli effetti economici delle imposte : saggio di economia pura / del dottor Carlo A. Conigliani |
| Autore | Conigliani, C. A. |
| Pubbl/distr/stampa | Milano : Ulrico Hoepli, 1890 |
| Descrizione fisica | XXI, 281 p. ; 22 cm |
| Disciplina | 336.291 |
| Collana | Studi giuridici e politici |
| Soggetto non controllato | Imposte - Teorie |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Titolo uniforme | |
| Record Nr. | UNIPARTHENOPE-000032311 |
Conigliani, C. A.
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| Milano : Ulrico Hoepli, 1890 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Parthenope | ||
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