大不列颠及北爱尔兰联合王国

Concluding Observations of the UN Committee on the Elimination of Racial Discrimination Pub Date : 2002-01-01 DOI:10.1142/9781783267941_0022

Léo-Paul Dana

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引用次数: 2

摘要

缔约双方主管当局应通过交换可预见与本协定所涉税收的缔约双方国内法律的管理和执行有关的情报，提供协助。该等信息应包括可预见与该等税款的确定、评估和征收、税收索赔的追讨和执行，或税务事项的调查或起诉相关的信息。信息应按照本协定的规定进行交换，并应按照第8条规定的方式予以保密。被请求方的法律或行政惯例为个人提供的权利和保障，只要不过分妨碍或延迟有效的信息交换，仍然适用。

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United Kingdom of Great Britain and Northern Ireland

The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.

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来源期刊

Concluding Observations of the UN Committee on the Elimination of Racial Discrimination

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