Agreement on Exchange of Information in Tax Matters

Agreement on Exchange of Information in Tax Matters

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This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of ...The Contracting Parties must have such safeguards in place. Some Contracting Parties may prefer to use the term a€œsecreta€, rather than the term a€œconfidentiala€ in this Article. The terms are considered synonymous and interchangeable foranbsp;...

Title:Agreement on Exchange of Information in Tax Matters
Author: OECD
Publisher:OECD Publishing - 2002-05-03

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