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