Mutual administrative assistance in tax matters enables multilateral exchange of information, recovery measures and service of documents between Parties. The Convention obliges Parties to provide administrative assistance in tax matters, including exchange of information (such as simultaneous tax examinations and participation abroad), assistance in recovery including conservatory measures, and service of documents; this assistance applies irrespective of the person's residence or nationality and must be conducted with due regard for confidentiality and protection of personal data.
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.
Mutual administrative assistance in tax matters enables multilateral exchange of information, recovery measures and service of documents between Parties.
The Convention obliges Parties to provide administrative assistance in tax matters, including exchange of information (such as simultaneous tax examinations and participation abroad), assistance in recovery including conservatory measures, and service of documents; this assistance applies irrespective of the person's residence or nationality and must be conducted with due regard for confidentiality and protection of personal data.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
