The multilateral convention on mutual administrative assistance in tax matters : amended by the 2010 protocol.

• Material Type: 図書
• ISBN: 9789264115446 (pbk.); 9264115447 (pbk.)
• Title: The multilateral convention on mutual administrative assistance in tax matters : amended by the 2010 protocol.
• Title Heading: Multilateral Convention on Mutual Administrative Assistance in Tax Matters (1988); Multilateral Convention on Mutual Administrative Assistance in Tax Matters (1988) Protocols, etc., 2010 May 27
• Author Heading: 欧州評議会 オウシュウ ヒョウギカイ ( 00297321 )Authorities; 経済協力開発機構 ケイザイ キョウリョク カイハツ キコウ ( 00268474 )Authorities
• Publication, Distribution, etc.: Paris : OECD; Paris : Council of Europe
• Publication Date: c2011.
• Publication Date (W3CDTF): 2011
• Extent: 108 p.
• Size: 23 cm.
• Place of Publication (Country Code): FR
• Text Language Code: eng
• Subject Heading: Multilateral Convention on Mutual Administrative Assistance in Tax Matters (1988); Tax administration and procedure--International cooperation.; Tax collection--International cooperation.
• LCC: K4466.A41988
• NDLC: DE64
• Target Audience: 一般
• Note (Content): This 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.
• Holding library: 国立国会図書館
• Call No.: DE64-B5202
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 000011292760; http://id.ndl.go.jp/bib/000011292760
• LC Control Number: 2011465285; https://lccn.loc.gov/2011465285
• OCLC No.: 733230045; https://www.worldcat.org/oclc/733230045
• Bibliographic Record Category (NDL): 211

• Summary, etc.: "This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol. The o...