Exchange of information on tax matters expanded, with authorised law enforcement sharing and mutual assistance in tax collection strengthened. Protocol entered into force and establishes standards for exchange of information, including bank information and information without domestic tax interest, permitting authorised sharing with law enforcement; it exempts source taxation of interest on government insured debt-claims and inserts mutual assistance in collection of taxes obligations.
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.
Exchange of information on tax matters expanded, with authorised law enforcement sharing and mutual assistance in tax collection strengthened.
Protocol entered into force and establishes standards for exchange of information, including bank information and information without domestic tax interest, permitting authorised sharing with law enforcement; it exempts source taxation of interest on government insured debt-claims and inserts mutual assistance in collection of taxes obligations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
