documento electrónico

Inglés

Modelos y Manuales / Models and Manuals

Models CIAT

1999

30 p

Version: English and Spanish

This Model expressly provides for forms of tax information exchange between the administrations of different countries, automatic, spontaneous and upon request exchange, in addition to including provisions on examinations carried out simultaneously or abroad. It was developed by a Working Group sponsored by the Ministry of Finance of Italy, with the participation of representatives from the sponsoring country, Argentina, Brazil, Canada, Mexico, United States and the CIAT Executive Secretariat.