Guatemala Strengthens International Tax Co-Operation Ratifies The Convention On Mutual Administrative Assistance In Tax Matters
The President of the Republic of Guatemala, Jimmy Morales, today deposited Guatemala's instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention") with the OECD's Secretary-General, Angel Gurría, therewith underlining his country's strong commitment to greater transparency and international co-operation in tax matters.
The Convention is the most powerful instrument for international tax co-operation. It provides for all forms of administrative assistance in tax matters: exchange of information on request, spontaneous exchange, automatic exchange, tax examinations abroad, simultaneous tax examinations and assistance in tax collection.
It guarantees extensive safeguards for the protection of taxpayers' rights. The Convention was developed jointly by the OECD and the Council...
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