Record note
This convention is a major multilateral legal framework for tax information exchange, assistance in recovery, simultaneous examinations and other forms of tax cooperation, and underpins arrangements such as the CRS.
International Organizations and Global Governance / Official English
Convention on Mutual Administrative Assistance in Tax Matters
This convention is a major multilateral legal framework for tax information exchange, assistance in recovery, simultaneous examinations and other forms of tax cooperation, and underpins arrangements such as the CRS.
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