The Convention on Mutual Administrative Assistance in Tax Matters: Twentieth Anniversary Edition Anniversary Edition

Table of Content :

Preface by Terry Davis and Angel Gurría
Text of the Convention on Mutual Administrative Assistance in Tax Matters
-Preamble
-Chapter I. Scope of the Convention
-Chapter II. General Definitions
-Chapter III. Forms of Assistance
-Chapter IV. Provisions Relating to All Forms of Assistance
-Chapter V. Special Provisions
-Chapter VI. Final Provisions
-Annex A. Taxes to Which the Convention Applies by Country
-Annex B. Competent Authorities by Country
-Annex C. Definition of the Word “”National”” for the Purpose of the Convention (by Country)
-Declarations and Reservations
Explanatory Report
-Introduction
-Commentary on the Provisions of the Convention
–Commentary on Chapter I. Scope of the Convention
–Commentary on Chapter II. General Definitions
–Commentary on Chapter III. Forms of Assistance
–Commentary on Chapter IV. Provisions Relating to All Forms of Assistance
–Commentary on Chapter V. Special Provision
–Commentary on Chapter VI. Final Provisions
-Status of the Convention on Mutual Administrative Assistance in Tax Matters