The Amended Convention on Mutual Administrative Assistance in Tax Matters: A Powerful Tool To Counter Tax Avoidance and Evasion

Pross, A.; Russo, R.

The Amended Convention on Mutual Administrative Assistance in Tax Matters: A Powerful Tool To Counter Tax Avoidance and Evasion

Journal

Author

Pross, A.; Russo, R.

Country

International; OECD

Published Date

7 June 2012

Issue

Bulletin for International Taxation 2012 (Volume 66), No. 7

DOI

https://doi.org/10.59403/h4xmzr

Document

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This article examines the primary features of the Convention on Mutual Administrative Assistance in Tax Matters as recently amended by the 2010 Protocol.

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The Amended Convention on Mutual Administrative Assistance in Tax Matters: A Powerful Tool To Counter Tax Avoidance and Evasion