Costs allocation: Contracting parties must agree on incidence of costs for cross-border assistance under tax treaties. Article 9 provides that the incidence of costs incurred in providing assistance under tax information exchange arrangements and double taxation agreements shall be agreed by the Contracting Parties, requiring mutual determination of how expenses for administrative or information-exchange activities are allocated.
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.
Costs allocation: Contracting parties must agree on incidence of costs for cross-border assistance under tax treaties.
Article 9 provides that the incidence of costs incurred in providing assistance under tax information exchange arrangements and double taxation agreements shall be agreed by the Contracting Parties, requiring mutual determination of how expenses for administrative or information-exchange activities are allocated.
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