The Convention on Mutual Administrative Assistance in Tax Matters: Twentieth Anniversary Edition
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/the-convention-on-mutual-administrative-assistance-in-tax-matters_9789264041042-en.html
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This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries.
