Exchange of information enables mutual assistance in tax collection and enforcement between contracting states under agreed procedures. Agreement requires competent authorities to exchange information foreseeably relevant to determination, assessment, collection, recovery and enforcement ... Summary
Exchange of information enables mutual assistance in tax collection and enforcement between contracting states under agreed procedures.
Agreement requires competent authorities to exchange information foreseeably relevant to determination, assessment, collection, recovery and enforcement of taxes and to investigations or prosecutions, and to lend mutual assistance in collection, subject to domestic rights and safeguards that do not unduly prevent or delay effective exchange or assistance.
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