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 ... Summary
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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