The Resource The multilateral convention on mutual administrative assistance in tax matters : amended by the 2010 protocol

The multilateral convention on mutual administrative assistance in tax matters : amended by the 2010 protocol

Label
The multilateral convention on mutual administrative assistance in tax matters : amended by the 2010 protocol
Title
The multilateral convention on mutual administrative assistance in tax matters
Title remainder
amended by the 2010 protocol
Contributor
Subject
Language
eng
Summary
  • This Convention aims to help governments enforce their tax laws, provides an international legal framework for co-operation among countries in countering international tax avoidance and evasion. It offers a variety of tools for administrative co-operation in tax matters, providing all forms of exchange of information, assistance in tax collection and service of documents. It also facilitates joint audits and information sharing to counter other serious crimes (e.g. money laundering, corruption) when certain conditions are met. It preserves the rights of taxpayers, provides extensive safeguards to protect the confidentiality of the information exchanged, in particular in relation to personal data. The operation of this self-standing multilateral convention is overseen by a Co-ordinating Body comprised of the Parties to the Convention."--Publisher description
  • "This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol. The original Convention was developed jointly by the Council of Europe and the OECD and opened for signature by the member states of both organisations on 25 January 1988. The original Convention was amended in 2010 to align it to the international standard on information exchange for tax purposes and to open it to all countries, responding to the call of the G20 to make it easier for all countries to secure the benefits of the new co-operative tax environment. The amended Convention entered into force on 1 June 2011
Cataloging source
BTCTA
Index
no index present
LC call number
K4466
LC item number
.M85 2011
Literary form
non fiction
Nature of contents
bibliography
Label
The multilateral convention on mutual administrative assistance in tax matters : amended by the 2010 protocol
Publication
http://library.link/vocab/branchCode
  • zbnus
  • mel
Control code
000047750549
Dimensions
23 cm
Extent
108 p.
Isbn
9789264115446
http://library.link/vocab/recordID
.b25560244
System control number
  • eblnew9264115447
  • (OCoLC)733230045

Library Locations

    • Deakin University Library - Melbourne Burwood CampusBorrow it
      221 Burwood Highway, Burwood, Victoria, 3125, AU
      -37.846510 145.115099
    • Deakin University Library - Geelong Waurn Ponds CampusBorrow it
      75 Pigdons Road, Waurn Ponds, Victoria, 3216, AU
      -38.195656 144.304955
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