Exchange of information: enables tax information sharing, immediate effect for criminal tax matters and specified taxable periods The Agreement requires competent authorities to exchange information foreseeably relevant to tax determination, assessment, collection, recovery, enforcement and the investigation or prosecution of tax matters. It applies immediately for criminal tax matters and for other matters as specified for taxable periods beginning on or after the signature, while preserving legal rights and safeguards of the Requested Party so long as they do not unduly prevent or delay information exchange.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exchange of information: enables tax information sharing, immediate effect for criminal tax matters and specified taxable periods
The Agreement requires competent authorities to exchange information foreseeably relevant to tax determination, assessment, collection, recovery, enforcement and the investigation or prosecution of tax matters. It applies immediately for criminal tax matters and for other matters as specified for taxable periods beginning on or after the signature, while preserving legal rights and safeguards of the Requested Party so long as they do not unduly prevent or delay information exchange.
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