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" Parties) as is necessary for carrying out the provisions of the present Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Convention.... "
The Code of Federal Regulations of the United States of America - Page 238
1973
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Legislative Calendar, Volume 60, Part 2

United States. Congress. Senate. Committee on Finance - 1946 - 910 pages
...Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject...would disclose any trade secret or trade process. (2) As used in this Article, the term "taxation authorities" means, in the case of the United States,...
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Income and Estate Tax Conventions

United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...Convention or for the prevention of fraud or the administration of statutory provisions agtinst legal avoidance in relation to the taxes which are the subject...would disclose any trade secret or trade process. (2) As used in this Article, the term "taxation authorities" means, in the case of the United States,...
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Conventions with Great Britain and Northern Ireland Respecting Income and ...

United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...Convention or for the prevention of fraud or the administration of statutory provisions agtinst legal avoidance in relation to the taxes which are the subject...would disclose any trade secret or trade process. (2) As used in this Article, the term "taxation authorities" means, in the case of the United States,...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject...would disclose any trade secret or trade process. (2) As used in this Article, the term "taxation authorities" means, in the case of the United States,...
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Convention with France on Double Taxation: Hearings Before a Subcommittee of ...

United States. Congress. Senate. Committee on Foreign Relations - 1947 - 202 pages
...Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject...would disclose any trade secret or trade process. "(2) As used in this Article, the term "taxation authorities" means, in the case of the United States,...
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Hearings, Reports and Prints of the Senate Committee on Foreign Relations

United States. Congress. Senate. Committee on Foreign Relations - 1947 - 202 pages
...Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject...concerned with the assessment and collection of the taxss wh'.ch are the subject of the present Convention. No information shall be exchanged which would...
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Convention with France on Double Taxation: Hearings Before a Subcommittee of ...

United States. Congress. Senate. Committee on Foreign Relations - 1947 - 204 pages
...relation to the taxes which are the subject of the present Convention. Any information so exchangsd shall be treated as secret and shall not be disclosed...assessment and collection of the taxes which are the subjact of the present Convention. No information shall be exchanged which would disclose any trade...
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Statutory Rules and Orders Other Than Those of a Local ..., Volume 1, Part 1

Great Britain - 1948 - 1528 pages
...provisions against legal avoidance in relation to the duties which are the subject of the present Agreement. Any information so exchanged shall be treated as secret...concerned with the assessment and collection of the duties which are the subject of the present Agreement. No information shall be exchanged which would...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 212 pages
...shareholder in question is a resident of the United States or a United States corporation or other entity. ARTICLE XVn The competent authorities of the contracting...disclose any trade secret or trade process. ARTICLE xvm (1) The contracting States undertake to lend assistance and support to each other in the collection...
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The Code of Federal Regulations of the United States of America

1968 - 416 pages
...of every kind or description whether nation. Federal, state, communal or municipal. ARTICLE XVII The competent authorities of the contractIng States shall...information shall be exchanged which would disclose any trad» secret or trade process. (511.101 §511.101 Each of the contracting States may collect taxes,...
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