- Main page
- Convention on Mutual Administrative Assistance in Tax Matters of January 25, 1988
- Chapter III - Forms of assistance
Chapter III - Forms of assistance
Chapter III - Forms of assistance
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Section I - Exchange of information
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Article 4 - General provision
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Article 5 - Exchange of information on request
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Article 6 - Automatic exchange of information
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Article 7 - Spontaneous exchange of information
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Article 8 - Simultaneous tax examinations
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Article 9 - Tax examinations abroad
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Article 10 - Conflicting Information
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Section II - Assistance in recovery
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Article 11 - Recovery of tax claims
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Article 12 - Measures of conservancy
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Article 13 - Documents accompanying the request
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Article 14 - Time limits
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Article 15 - Priority
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Article 16 - Deferral of payment
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Section III - Service of documents
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| Convention on Mutual Administrative Assistance in Tax Matters of January 25, 1988 |