MARC Record from Library of Congress

LEADER: 02756nam a2200301 a 4500
001 2011465285
003 DLC
005 20120113125025.0
008 110711s2011 fr bz 000 0 eng d
010 $a 2011465285
020 $a9789264115446 (pbk.)
020 $a9264115447 (pbk.)
035 $a(OCoLC)ocn733230045
040 $aBTCTA$beng$cBTCTA$dTxLT$dDLC
042 $alccopycat
050 00 $aK4466.A41988$bM85 2011
130 0 $aMultilateral Convention on Mutual Administrative Assistance in Tax Matters (1988)
245 14 $aThe multilateral convention on mutual administrative assistance in tax matters :$bamended by the 2010 protocol.
260 $aParis :$bOECD :$bCouncil of Europe,$cc2011.
300 $a108 p. ;$c23 cm.
520 $a"This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol. The original Convention was developed jointly by the Council of Europe and the OECD and opened for signature by the member states of both organisations on 25 January 1988. The original Convention was amended in 2010 to align it to the international standard on information exchange for tax purposes and to open it to all countries, responding to the call of the G20 to make it easier for all countries to secure the benefits of the new co-operative tax environment. The amended Convention entered into force on 1 June 2011.
520 8 $aThis Convention aims to help governments enforce their tax laws, provides an international legal framework for co-operation among countries in countering international tax avoidance and evasion. It offers a variety of tools for administrative co-operation in tax matters, providing all forms of exchange of information, assistance in tax collection and service of documents. It also facilitates joint audits and information sharing to counter other serious crimes (e.g. money laundering, corruption) when certain conditions are met. It preserves the rights of taxpayers, provides extensive safeguards to protect the confidentiality of the information exchanged, in particular in relation to personal data. The operation of this self-standing multilateral convention is overseen by a Co-ordinating Body comprised of the Parties to the Convention."--Publisher description.
630 00 $aMultilateral Convention on Mutual Administrative Assistance in Tax Matters (1988)
650 0 $aTax administration and procedure$xInternational cooperation.
650 0 $aTax collection$xInternational cooperation.
730 0 $aMultilateral Convention on Mutual Administrative Assistance in Tax Matters (1988)$kProtocols, etc.,$d2010 May 27
710 2 $aCouncil of Europe.
710 2 $aOrganisation for Economic Co-operation and Development.