Convention On Administrative Mutual Assistance In Tax Matters

"Whereby the Convention on Administrative Mutual Assistance in Tax Matters is approved, made in Strasbourg on January 25, 1988, as amended by the Protocol of Amendment, made in Paris on May 27, 2010"

AREA OF APPLICATION

The Parties shall provide mutual administrative assistance in tax matters. Such assistance may include, as appropriate, measures taken by judicial bodies.

MAIN ASPECTS

• Such administrative assistance shall include:
  
  
  1. exchange of information, including simultaneous fiscal auditing and participation in auditing abroad;
  2. assistance in the collection, including the establishment of precautionary measures; and
  3. notice or transfer of documents.
  The Parties shall provide administrative assistance, whether the affected person is a resident or national of a Part or of any other State.