Mutual assistance clause deleted in DTAA, removing the Article 19 provision for intergovernmental tax cooperation. Article 19 concerned mutual assistance in the Double Taxation Avoidance Agreement between OECD members; the text shows that Article 19 has been deleted, ... Summary
Mutual assistance clause deleted in DTAA, removing the Article 19 provision for intergovernmental tax cooperation.
Article 19 concerned mutual assistance in the Double Taxation Avoidance Agreement between OECD members; the text shows that Article 19 has been deleted, so no operative mutual assistance clause is contained in this instrument and any cooperation mechanisms must derive from other provisions or separate instruments.
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