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

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Published: 4 June 2021

Last updated: 4 March 2023

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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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De Flora, Menita Giusy. "Protection of the Taxpayer in the Information Exchange Procedure." Intertax 45, Issue 6/7 (2017): 447–60. http://dx.doi.org/10.54648/taxi2017037.

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Economic globalization and the interdependence of tax authorities highlight the limits of strict national approaches to combating fraud, tax avoidance and evasion. In this context, mutual assistance between tax authorities, in search of direct information to enable the control on the fulfilment of tax obligations by taxpayers, has assumed an increasingly central role. However, the information exchanged through the different stages and tools of administrative cooperation in tax matters should be adequate regarding the various interests involved. On the one hand, those of the States to both exercise their power of taxation as well as fight tax avoidance and evasion; while on the other, those of the taxpayers in the correct use of this instrument to safeguard their rights.

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Baker, Philip, and Philip Baker. "BEPS Action 16: The Taxpayers Right to an Effective Legal Remedy Under European Law in Cross-Border Situations." EC Tax Review 25, Issue 5/6 (2016): 335–45. http://dx.doi.org/10.54648/ecta2016033.

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This article starts from the reasonable assumption that the implementation of the base erosion and profit shifting (BEPS) project increases legal uncertainty in tax matters. The shift from the isolated and bilateral exercise of taxing jurisdiction to international tax coordination in the framework of the BEPS project is not accompanied by a corresponding global convergence in the exercise of legal remedies, which remain confined to their national boundaries. In line with their previous research, the authors address hereby the right of taxpayers to an effective legal remedy under European tax law, taking into account the dialogue among Courts in respect of legal values contained in national Constitutions of European Union (EU) Member States, the EU Charter of Fundamental Rights and the European Convention on Human Rights. The focus is on the right to an effective legal remedy in cross-border tax procedures, with special emphasis on mutual agreement procedures and mutual assistance. The authors suggest a two-tier mechanism with the involvement of taxpayers and tax authorities, which allows for an effective exercise of the right of defence and does not require major changes in the wording of treaty clauses modelled after Articles 25 and 26 OECD MC. Hopefully, something that other international institutions, including the United Nations, may consider for the future. The authors suggest filling this gap with their proposal for a BEPS Action 16.

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Cannas, Francesco, and Andrea Ballancin. "The ‘DAC 6’ and Its Compatibility with Some of the Founding Principles of the European Legal System(s)." EC Tax Review 29, Issue 3 (2020): 117–25. http://dx.doi.org/10.54648/ecta2020038.

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The current article has two main ‘centres of gravity’. First, it proposes a critical description of the primary points of the European Council Directive known as the ‘DAC 6’ for which the deadline for transposition into the domestic legislation of the Member States is rapidly approaching at the time of this writing. The description is contextualized in the findings of the Base Erosion and Profit Shifting (BEPS) Project. Subsequently, the authors address some of the main points raised by scholars and commentators with regard to its contents, especially the possibility that the mandatory disclosure rules clash with the professional privilege of certain tax advisors, the principle against self-incrimination, or the risk that it will initiate a ‘race to the bottom’ in the sanctioning powers to be exercised by Member States. Administrative cooperation, Mutual Assistance, DAC 6, Directive 2011/16/EU, Directive 2018/822/EU, Professional Privilege, Self-Incrimination, European Convention on Human Rights, Penalties System, Race to the Bottom

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Norros, Merja. "The System of International Legal Cooperation in Criminal Matters in Russia: Council of Europe Conventions in the Field of Penal Law and Their Implementation in Russia." Review of Central and East European Law 29, no. 4 (2004): 497–525. http://dx.doi.org/10.1163/1573035042523659.

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AbstractThe two most important Council of Europe conventions in the penal field—the Convention on Extradition and the Convention on Mutual Assistance in Criminal Matters—entered into force with respect to the Russian Federation in March 2000. The present article examines whether these conventions are fully implemented in Russia. Four research problems are identifi ed: (1) What kind of obligations have the European Conventions established for the contracting parties? (2) How is the fulfi llment of these obligations monitored by the Council of Europe and the member states? (3) How are the criteria for adequate international legal cooperation fulfi lled by Russia? and 4) Is cooperation with Russia different from cooperation with other countries and how could this cooperation be improved? The present article includes an empirical part, which provides statistics on requests for judicial assistance. The method is comparative. Altogether forty-one criteria have been formulated in order to evaluate systems for judicial cooperation. These criteria are organized into three groups, dealing respectively with: (i) legislative; (ii) institutional; and (iii) human resources aspects. The article stresses the signifi cance of the Committee of Experts on the Operation of European Conventions in the Penal field (PC-OC) in ensuring unanimous interpretation of the conventions. For the first time, the new Russian Criminal Procedure Code (2001) includes provisions on international cooperation, which are therefore carefully analyzed. The writer concludes that most of the main provisions of the European conventions have been implemented in Russian legislation. There are, however, some legislative gaps, i.e., concerning provisions on the searching, freezing, and confi scation of proceeds derived from criminal activity on the basis of a foreign request. In addition, some problems remain in administrative structures, such as five central authorities instead of one. Finally, the information and training concerning conventions is not (yet) suffi cient thereby resulting in certain practical difficulties.

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"Council of Europe/OECD: Draft for a Convention on mutual administrative assistance in tax matters." Intertax 14, Issue 10/11 (1986): 242–49. http://dx.doi.org/10.54648/taxi1986080.

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