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Extra resources for The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol
Without doubt, correct collection and recovery of tax are the desirable consequences of a correct assessment of the amount owed. If it proves to be very difficult to recover the tax due in the Party which made the assessment, it may be essential to know whether the taxpayer owns assets abroad on which, with the help of the other Party, the tax claim can be recovered. Paragraph 3 56. Some systems of national legislation contain provisions requiring the State to inform the person concerned before information is communicated to another State.
Information sent spontaneously should be accompanied by any further documentary evidence which is available and which might assist the other State. Article 8 – Simultaneous tax examination 72. In cases where international tax avoidance and evasion is suspected, simultaneous tax examinations can be very effective compliance and control tools for tax administrations. If the Parties concerned co-ordinate their tax examinations of the affairs of a person or persons in which they have a common or related interest, they will be able to obtain the greatest benefit from this exchange of information.
10. The present Convention accordingly covers administrative assistance in all tax matters without prejudice to the general rules and legal provisions governing the rights of defendants and witnesses in judicial proceedings. Exchange of information for criminal tax matters can also be based on bilateral or multilateral treaties on mutual legal assistance (to the extent they also apply to tax crimes), as well as on domestic legislation for the granting of such assistance. 11. The Provision of assistance under the Convention is, however, subject to general limitations contained in Chapter IV where taxpayers' rights are safeguarded and where some possibilities of declining requests and limits to the obligation to provide assistance are stated.