Information requirements for mutual assistance: requests must identify authority, target particulars, form of information, and claim details. Requests for mutual assistance must state the applicant authority, identifying particulars of the person or assets concerned, the preferred form of information, and, for recovery or conservatory measures, the nature and components of the tax claim and the assets for recovery; requests for service must state the document's nature and subject. The applicant State must confirm conformity with its law and administrative practice and promptly supply any additional information that becomes known.
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Provisions expressly mentioned in the judgment/order text.
Information requirements for mutual assistance: requests must identify authority, target particulars, form of information, and claim details.
Requests for mutual assistance must state the applicant authority, identifying particulars of the person or assets concerned, the preferred form of information, and, for recovery or conservatory measures, the nature and components of the tax claim and the assets for recovery; requests for service must state the document's nature and subject. The applicant State must confirm conformity with its law and administrative practice and promptly supply any additional information that becomes known.
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