Legal Acts / Standards


20-February-2009

English, , 91kb

Articles of the OECD Model Tax Convention (July 2008)

Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.

11-September-2007

English, , 67kb

Article 27 on Assistance in the collection of taxes

Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version

11-September-2007

English

OECD Manual on Assistance in the Collection of Taxes

Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...

3-June-2004

English

Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters - Declaration from the Republic of Azerbaijan

Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.

Related Documents

27-March-2003

English

Recommendation of the Council on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes

Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.

10-June-2001

English

Recommendation of the Council of the OECD on the Use of the Revised OECD Standard Magnetic Format for Automatic Exchange of Information

A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which: RECOMMENDS to Members: - to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...

Related Documents

9-February-2001

English, , 210kb

Draft Council Recommendation on MOU for Automatic Exchange of Information

Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.

22-May-1997

English

Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.

Related Documents

1-July-1992

English, , 175kb

Model Agreement for Simultaneous Tax Examinations

OECD Recommendation which provides a model which can be used as a working agreement for those tax administrations which are able and wish to engage in simultaneous tax examinations. Such an agreement may take a bilateral or a multilateral form d...

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