Exchange of tax information: treaty enables cross-border assistance for determination, assessment, collection and enforcement of tax obligations. The Agreement directs competent authorities to assist by exchanging information foreseeably relevant to the administration and enforcement of domestic tax ... Summary
Exchange of tax information: treaty enables cross-border assistance for determination, assessment, collection and enforcement of tax obligations.
The Agreement directs competent authorities to assist by exchanging information foreseeably relevant to the administration and enforcement of domestic tax laws, including determination, assessment, collection, recovery, enforcement of tax claims, and investigation or prosecution of tax matters, subject to domestic rights and safeguards that do not unduly prevent or delay effective exchange.
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