Services on Demand
Journal
Article
Indicators
- Cited by SciELO
- Access statistics
Related links
- Similars in SciELO
Share
Revista Internacional CONSINTER de Direito - Publicação Oficial do Conselho Internacional de Estudos Contemporâneos em Pós-Graduação
Print version ISSN 2183-6396On-line version ISSN 2183-9522
Abstract
SALES, Rosemary Carvalho; BORGES, Antônio de Moura and MEIRA, Liziane Angelotti. INTERNATIONAL COOPERATION IN TAX MATTERS: THE VARIOUS FORMS OF MUTUAL ADMINISTRATIVE ASSISTANCE. Revista Internacional CONSINTER de Direito [online]. 2019, n.8, pp.301-316. Epub June 28, 2019. ISSN 2183-6396. https://doi.org/10.19135/revista.consinter.00008.17.
The opening of frontiers to international trade stimulated economic growth, but with it increased the possibility of evasion and taxation. The Member States of the OECD and the Council of Europe, for mutual cooperation, signed, approved and ratified the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which has been in force since the international legal point of view since October 2016 It is necessary to verify if the measure will meet the objectives that it covers.
Keywords : International Tax Law; The Multilateral Convention; Mutual Assistance; Information exchange; Tax Credits; Notification of documents..