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• W4327549852 abstract "Chapter 5 focuses on administrative assistance in the collection of tax claims. While a specific provision of the OECD Model, Art. 27, introduces rules that contracting states may wish to implement in their treaties, this provision so far has not been as successful as Art. 26 of the same Model. Perhaps the movement of ratification of the Council of Europe/OECD multilateral convention on administrative assistance in tax matters, which entails a provision on assistance in the recovery of tax receipts (Art. 11), will contribute to the development of such type of assistance" @default.
• W4327549852 created "2023-03-17" @default.
• W4327549852 creator A5091553438 @default.
• W4327549852 date "2023-03-17" @default.
• W4327549852 modified "2023-10-18" @default.
• W4327549852 title "Assistance in the collection of taxes under DTC" @default.
• W4327549852 doi "https://doi.org/10.4337/9781800884915.00012" @default.
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