Explanation of Proposed Convention On Mutual Administrative Assistance in Tax Matters : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-14-90
Explanation of Proposed Convention On Mutual Administrative Assistance in Tax Matters : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-14-90
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In our eReader you can find the full English version of the book. Read Explanation of Proposed Convention On Mutual Administrative Assistance in Tax Matters : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-14-90 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Explanation of Proposed Convention On Mutual Administrative Assistance in Tax Matters : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-14-90
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To quickly assess the difficulty of the text, read a short excerpt:
FORMS OF ASSISTANCE Section I. Exchange of Information Article 4. General provision The convention requires parties to exchange any information that is "foreseeably relevant" to the assessment and collection of tax or the recovery and enforcement of tax claims. The convention also requires parties to exchange any information that is foreseea- bly relevant to prosecution before an administrative authority or initiation of prosecution before a judicial body. Information that is "unlikely to be re...levant" to these purposes shall not be exchanged under the convention.
The convention provides that a party may utilize information ob- tained under the convention as evidence in a criminal court only if prior authorization has been given by the party that supplied the information. The convention also provides that any two or more parties may agree to waive this condition. The Administration has indicated that the United States will seek waivers of this condition on a bilateral basis.
An exchange of information is not permitted after criminal pro- ceedings before a judicial body have begun.
What to read after Explanation of Proposed Convention On Mutual Administrative Assistance in Tax Matters : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-14-90?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
FORMS OF ASSISTANCE Section I. Exchange of Information Article 4. General provision The convention requires parties to exchange any information that is "foreseeably relevant" to the assessment and collection of tax or the recovery and enforcement of tax claims. The convention also requires parties to exchange any information that is foreseea- bly relevant to prosecution before an administrative authority or initiation of prosecution before a judicial body. Information that is "unlikely to be re...levant" to these purposes shall not be exchanged under the convention.
The convention provides that a party may utilize information ob- tained under the convention as evidence in a criminal court only if prior authorization has been given by the party that supplied the information. The convention also provides that any two or more parties may agree to waive this condition. The Administration has indicated that the United States will seek waivers of this condition on a bilateral basis.
An exchange of information is not permitted after criminal pro- ceedings before a judicial body have begun.
What to read after Explanation of Proposed Convention On Mutual Administrative Assistance in Tax Matters : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-14-90?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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