Relevant bibliographies by topics / Convention on Mutual Administrative Assistance in Tax Matters

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Academic literature on the topic 'Convention on Mutual Administrative Assistance in Tax Matters'

Author: Grafiati
Published: 4 June 2021
Last updated: 4 March 2023

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Journal articles on the topic "Convention on Mutual Administrative Assistance in Tax Matters"

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Chacón, Gabriela Rivadeneira. "Does Ecuador Comply with International Tax Information Exchange Standards Required to Apply the Multilateral Agreement on Mutual Administrative Assistance in Tax Matters?" International Journal of Law and Public Administration 4, no. 1 (2021): 57. http://dx.doi.org/10.11114/ijlpa.v4i1.5214.

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The exchange of tax information is essential to prevent fraud and tax evasion. Accordingly, states and international organizations have developed international conventions regarding the exchange of tax information. One example is the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Some States, including Ecuador, have signed and ratified this Convention. However, it is unclear whether Ecuador currently meets almost all Convention's requirements.In this article, I investigated the Ecuadorian regulations and showed that Ecuador complies with most of the Convention’s standards. However, Ecuador does not have a specific comprehensive law that regulates information exchange. Therefore, Ecuador should develop policies and norms that exclusively regulate tax information exchange to facilitate practical information exchanging with other tax authorities.
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Daniels, A. H. M. "Council of Europe/OECD Convention on mutual administrative assistance in tax matters." Intertax 16, Issue 4 (1988): 101–11. http://dx.doi.org/10.54648/taxi1988020.

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Petrenko, Anatolii. "Conventional Regulation of International Cooperation within OECD." Law Review of Kyiv University of Law, no. 2 (August 10, 2020): 477–81. http://dx.doi.org/10.36695/2219-5521.2.2020.93.

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A characteristic trend in the development of international law in the second half of the XX century and early XXI century is thesignificant expansion of the law-making function of international intergovernmental organizations, which are obtaining an increasinglyimportant role each year in resolving common issues in the political, economic, social, educational and other spheres, acting on behalfand in the interests of the states that formed them. In the system of international organizations of economic nature, an important placebelongs to the Organization for Economic Cooperation and Development, which unites 36 industrialized countries as at 2020. Duringalmost 70 years of the OECD existence, the organization has developed and adopted a wide variety of legal instruments aimed ataddressing the widest range of issues related to various sectors of the economy, the fight against corruption, education and science, theenvironment, etc., recommendations, declarations, international agreements, ad hoc instruments. Based on a purely quantitative indicator,legally binding international treaties have a relatively small percentage of the entire normative body of acts adopted under theOECD. In total, 13 conventions were adopted within its framework, 10 of which are in force today. However, the conventions, deve -loped under the aegis of the OECD, are quite successful examples of codification and progressive development of international law inthe fields of: anti-corruption (Convention to Combat Bribery of Foreign Officials in International Business Transactions of December17, 1997); administrative assistance in the field of taxation (Convention on Mutual Administrative Assistance in Tax Matters of January25, 1988 and Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters of May 27, 2010); counteractionto the tax base erosion and profit shift (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosionand Profit Shifting of November 24, 2016); nuclear safety, liability for damage caused by nuclear incidents (Convention on theEstablishment of a Security Control in the Field of Nuclear Energy of December 20, 1957, Convention on Third Party Liability in theField of Nuclear Energy of July 29, 1960 (Paris Convention, 1960), Convention of 31 January 1963 Supplementary to the Paris Conventionof July 29, 1960 (Brussels Supplementary Convention).
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Grau Ruiz, María Amparo. "Convention on mutual administrative assistance in tax matters and Community rules: how to improve their interaction?" EC Tax Review 15, Issue 4 (2006): 196–202. http://dx.doi.org/10.54648/ecta2006037.

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Klein, Kenneth. "Council of Europe–Organisation for Economic Co–Operation and Development: Convention on Mutual Administrative Assistance in Tax Matters." International Legal Materials 27, no. 5 (1988): 1160–75. http://dx.doi.org/10.1017/s0020782900021562.

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Ageev, Stanislav S. "International and Supranational Means of Protection of Taxpayers` Rights within the Framework of Automatic Exchange of Information on Financial Accounts: Experience of the European Union." Taxes 1 (February 18, 2021): 30–35. http://dx.doi.org/10.18572/1999-4796-2021-1-30-35.

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In this article the problem of protection of taxpayers’ rights in the context of automatic exchange of financial account information is studied. This problem is a particular case of a wider problem inherent to tax law in general — the problem of finding a balance between private and public interest. The author researches this problem on the example of the European Union since in the EU taxpayers have not only international but supranational remedies as well. On the international level the provisions of tax treaties, the EU Charter of fundamental rights and the European convention on human rights are analyzed. The conclusion on the advantages and disadvantages of each tax treaty is made. On the supranational level the Directive on administrative cooperation and General data protection regulation are studied. Then the conclusion on their influence on national legislation of the EU Member States follows. In the end the ways of improvement of taxpayers’ remedies on the international level are suggested. One of them is the additions to Multilateral convention on mutual administrative assistance in tax matters of 1988 that is currently the only universal tax treaty.
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Tedja, Adrian Adhitana, Vincent Arta Wijaya, and Jevelyn Lidyawati. "Automatic Exchange of Information on Indonesia Jurisdiction in order to Control Business Opportunities." Notaire 2, no. 2 (2019): 143. http://dx.doi.org/10.20473/ntr.v2i2.13174.

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The Automatic Exchange of Information (AEOI) is a product of common reporting standard as a result of Indonesia's ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The convention purpose is to prevent transnational tax evasion and money laudry, with the existence of an automatic exchange of information system through out members of the convention can enact and enforce its laws. The main problems concerning an autamated system is the jurisdiction regarding the enacting state, as well as bank secrecy laws in ratifying countries. With banks are compromised to reveal tax payers information to the state, many tax payers will eventually lose interest in one state and start seeking tax havens, which will impact the economy and business sectors as well as trade policies between states. The purpose of this research is to find out what law governs AEOI in Indonesia and its impact on transnational jurisdiction between ratifying and non-ratifying states. This research is a juridical-emphirical research which uses statute approach, conceptual approach and comparative approach. The research compares Indonesia laws including banking law as well as statistics of Indonesian economic growth since the enactment of tax amnesty as a reaction towards AEOI.
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Pustovalov, Evgenii Vladimirovich. "Tax information acquired from foreign jurisdictions in the practice of arbitration courts of the Russian Federation." Налоги и налогообложение, no. 4 (April 2020): 17–29. http://dx.doi.org/10.7256/2454-065x.2020.4.33289.

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The subject of this research is the established in arbitration courts of the Russian Federation practice of implementation of provision of Multilateral Convention on Mutual Administrative Assistance in Tax Matters and provisions of the agreements on the avoidance of dual taxation, related to cooperation of fiscal authorities in the form of exchanging tax information. In particular, the author examines the questions of the period of validity of the provisions of international acts; forms information transfer; compliance with the requirements on legalization and apostiling of transferred documents; rights of taxpayers to appeal against the request on them to foreign jurisdiction; correlation between the provisions of international acts on the exchange of tax information and provisions of legislation on personal data protection. A conclusion is formulated that since the exchange of tax information is primarily regulated by the international acts, there is no need in adoption of normative act on the national level that would contain additional regulation, except a separate act for regulating the system of supplementary guarantees of private entities, involved into the exchange of tax information. Summarization of the formulated by courts legal positions on the level of the Supreme Court of the Russian Federation is relevant.
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Cipollini, Claudio. "Blockchain and Smart Contracts: A Look at the Future of Transfer Pricing Control." Intertax 49, Issue 4 (2021): 315–32. http://dx.doi.org/10.54648/taxi2021030.

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This article aims to outline the path towards the future of transfer pricing (TP) control by exploring the new possibilities of blockchain and smart contracts and their potential impact on the international and European policy debate. After the introduction of some preliminary concepts, the first outcome is the identification of a uniform methodology for coding advance pricing agreements (APAs) into smart contracts in which conventional elements properly match with computer language components. Despite the challenges of the coding process and the issue of legal prose, the research also approaches the dynamics and the different stages of a new smart system for TP control. Furthermore, the analysis covers the policy perspective and explores how the new technology could improve the outcomes of the recent OECD and European Commission initiatives in the area of TP. Ultimately, the study suggests the adoption of uniform rules for coding APAs into smart contracts and the establishment of an international consortium blockchain. However, other factors will also be crucial for the implementation of the new system including the collection of sufficient supply chain data and the adoption of an interdisciplinary approach that is open to software engineering and data science. Transfer pricing, advance pricing agreements, blockchain, smart contracts, real-time monitoring, artificial intelligence, data analytics, digital economy, OECD Transfer Pricing Guidelines, convention on mutual administrative assistance in tax matters.
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Seer, Roman. "Recent Development in Exchange of Information within the EU for Tax Matters." EC Tax Review 22, Issue 2 (2013): 66–77. http://dx.doi.org/10.54648/ecta2013008.

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In a more globalized world, the need for mutual assistance between sovereign states is increasing. Therefore, the Organisation for Economic Co-operation and Development (OECD) and the EU have intensified the instruments of information exchange. The OECD has enlarged the scope of Articles 26, 27 OECD-Model and has proposed a specific Tax Information Exchange Agreement (TIEA)-Model. Both sources have been increasingly used in the bilateral treaty practice. The EU has enacted two new directives: the Directive concerning Mutual Assistance for Recovery of Claims (2010/24/EU of 16 March 2010) and the Directive on Administrative Cooperation (2011/16/EU of 15 February 2011). Notwithstanding these sources, some Member States pursue a utilitarian bilateral solution with Switzerland, the so-called Rubik Agreements. This article will give a systematic overview of the recent developments by explaining the content and function of the legal sources delimiting each other and by giving an outlook for the future.
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Dissertations / Theses on the topic "Convention on Mutual Administrative Assistance in Tax Matters"

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Do, Cabo Notaroberto Barbosa Hermano Antonio. "Les échanges internationaux de renseignements fiscaux : recherches sur un paradigme fiscal limité." Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020086.

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La coopération internationale par l’échange de renseignements fiscaux, question classique si bien que marginale, s’est renouvelé dans l’acuité pour devenir l’une des matières les plus sensibles du droit fiscal international contemporain. Malgré tous les efforts politiques et juridiques déployés ces dernières années, et leurs véritables avancées sur le plan de la technique juridique et de l’efficience administrative, il y a raisons de craindre qu’elle rencontre encore des différents limites pour fonctionner efficacement au niveau planétaire. Cette thèse s’occupe d’identifier l’existence d’un régime juridique général des échanges de renseignements fiscaux, assez homogène en matière de contenu et d’application, en contemplation des principaux modèles normatifs non communautaires disponibles à l’actualité, y compris ceux automatiques. Ensuite, la thèse examine la portée de ce régime général, afin d’encadrer les limites à l’échange de renseignements fiscaux et de proposer solutions juridiques pour les dépasser<br>International co-operation through the exchange of tax information, a classical but marginal issue, has been renewed to become one of the most sensitive subjects of international tax law. Despite all the political and legal efforts made in recent years, and despite the fact that these efforts are real advances in legal technology and administrative efficiency, there are reasons to believe that international tax co-operation still faces different limitations to operate in a worldwide level. This thesis aims to identify the existence of a general legal regime for the exchange of tax information, fairly homogenous in terms of content and application, in view of the main non-EU normative models available nowadays, including those of automatic exchange. Afterwards, the thesis examines the scope of this general regime in order to frame limits to the exchange of tax information and to propose legal solutions to overcome them
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Pecho, Trigueros Miguel Eduardo. "Automatic exchange of information: towards a new global standard of tax transparency." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115364.

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Tax authorities are increasingly relying on mutual cooperation with their foreign peers to enforce more effectively their internal tax laws. After the banking scandals of 2008 and the subsequent global financial crisis, the Global Forum on Transparency and Exchange of Information for TaxPurposes has proposed the exchange of information upon request as the fiscal transparency standard. However, some measures adopted by the European Union, previous initiatives from the Organization for Economic Cooperation and Development (OECD) and, above all, the introduction of the Foreign Account Tax Compliance Act (Fatca) by the United States in 2010 have promoted the need to adopt the automatic exchange of information as the new fiscal transparency standard. Automatic exchange of information allows home countries to verify whether their taxpayers have correctly included foreign income, allowing tax authorities to have early warning of possible noncompliance cases. In February 2014, the OECD published its proposal for a new global model of automatic exchange of financial account information. The new global model contains the necessary legal instruments and due diligence and reporting procedures, mainly for financial institutions.<br>Las autoridades tributarias dependen cada vez más de la cooperación con sus contrapartes extranjeras para administrar más eficazmente sus leyes tributarias nacionales. Luego de los escándalos bancarios de 2008y la crisis financiera global posterior, el Foro Global sobre Transparencia e Intercambio de Información Tributaria ha impulsado el intercambio de información a requerimiento como el estándar internacional en materia de transparencia fiscal. Sin embargo, algunas medidas adoptadas por la UniónEuropea, iniciativas previas de la Organización para la Cooperación y Desarrollo Económicos (OCDE) y, sobre todo, la introducción en 2010 del«Foreign Account Tax Compliance Act» (Fatca) de los Estados Unidos han promovido la necesidad de adoptar el intercambio automático de informacióncomo nuevo estándar de transparencia fiscal internacional. El intercambio automático de información le permite a las jurisdicciones de la residencia verificar si sus contribuyentes han incluido correctamente las rentas obtenidas en el exterior, permitiéndole a las autoridades tributarias contar con alertas tempranas de posibles casos de incumplimiento. En febrero de 2014, la OCDE publicó su propuesta para un nuevo modelo global de intercambio automático de información aplicable a las cuentas mantenidas en entidades financieras. El nuevo modelo global contiene los instrumentos legales necesarios y los procedimientos de debida diligencia y reporte principalmente para las instituciones financieras.
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Books on the topic "Convention on Mutual Administrative Assistance in Tax Matters"

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Gourevitch, Harry G. The OECD multilateral convention on mutual administrative assistance in tax matters. Congressional Research Service, Library of Congress, 1989.

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Europe, Council of, ed. Explanatory report on the Convention on Mutual Administrative Assistance in Tax Matters. Council of Europe, 1989.

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Europe, Council of, and Organisation for Economic Co-operation and Development., eds. Convention on Mutual Administrative Assistance in Tax Matters =: Convention concernant l'assistance administrative mutuelle en matière fiscale. Conseil de l'Europe, Division des publications et des documents, 1989.

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Organisation for Economic Co-operation and Development, ed. The multilateral convention on mutual administrative assistance in tax matters: Amended by the 2010 protocol. OECD, 2011.

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Organisation for economic co-operation and development. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol. OECD Publishing, 2011.

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Protocol amending multilateral Convention on Mutual Administrative Assistance in Tax Matters: Report (to accompany Treaty doc. 112-5). [U.S. Government Printing Office], 2014.

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United States. Congress. Senate. Committee on Foreign Relations. Council of Europe-OECD Convention on Mutual Administrative Assistance in Tax Matters: Report of the Committee on Foreign Relations, United States Senate, on treaty document 101-6, 101st Congress, 1st session ... . U.S. G.P.O., 1990.

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Relations, United States Congress Senate Committee on Foreign. Council of Europe-OECD Convention on Mutual Administrative Assistance in Tax Matters: Report of the Committee on Foreign Relations, United States Senate, on treaty document 101-6, 101st Congress, 1st session ... . U.S. G.P.O., 1990.

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United States. Congress. Senate. Committee on Foreign Relations. Council of Europe-OECD Convention on Mutual Administrative Assistance in Tax Matters: Report of the Committee on Foreign Relations, United States Senate, on treaty document 101-6, 101st Congress, 1st session ... . U.S. G.P.O., 1990.

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United States. Congress. Senate. Committee on Foreign Relations. Council of Europe-OECD Convention on Mutual Administrative Assistance in Tax Matters: Report of the Committee on Foreign Relations, United States Senate, on treaty document 101-6, 101st Congress, 1st session ... U.S. G.P.O., 1990.

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Book chapters on the topic "Convention on Mutual Administrative Assistance in Tax Matters"

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"SAARC Limited Multilateral Agreement on Avoidance of Double Taxation and Mutual Administrative Assistance in Tax Matters." In The Asian Yearbook of Human Rights and Humanitarian Law. Brill | Nijhoff, 2020. http://dx.doi.org/10.1163/9789004431768_023.

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"No. 25818. Convention between France and Madagascar for the avoidance of double taxation and the establishment of rules for mutual administrative assistance in fiscal matters. Signed at Tananarive on 29 September 1962." In Treaty Series 1514. UN, 1996. http://dx.doi.org/10.18356/f3200104-en-fr.

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