 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1516 pages
...Canada (XII), France (12), Sweden (XII), and the Union of South Africa (IX, X). (9) Establishment of a system of administrative cooperation between the competent authorities of the two countries (arts. XVI, XVII, and XVIII), involving exchange of information, assistance in collection... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 pages
...deduction, credit, or other allowance accorded by the laws of the respective countries. (9) Establishment of a system of administrative cooperation between the competent authorities of the two countries, providing for the reciprocal exchange of information, subject to certain limitations similar... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 pages
...deduction, credit, or other allowance accorded by the laws of the respective countries. (9) Establishment of a system of administrative cooperation between the competent authorities of the two countries, providing for the reciprocal exchange of information, subject to certain limitations similar... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1965 - 196 pages
...article 8, and to adopt appropriate procedures for effectuating such apportionment or allocation. ARTICLE 25. EXCHANGE OF INFORMATION Article 25 provides for...taxes to which the convention relates. This provision does not differ substantially from those found in existing tax conventions to which the United States... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1967 - 1444 pages
...of taxation contrary to the terms of the convention. ARTICLE 20. EXCHANGE OF INFORMATION Article 20 provides for a system of administrative cooperation...to facilitate the administration of the convention. Under this provision the competent authorities of the two States shall exchange such information as... | |
 | United States. Congress. Senate. Foreign Relations - 1968 - 80 pages
...of taxation contrary to the terms of the convention. ARTICLE 20. EXCHANGE OF INFORMATION Article 20 provides for a system of administrative cooperation...to facilitate the administration of the convention. Under this provision the competent authorities of the two States shall exchange such information as... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...State's law, such as the statute of limitations. Exchange of Information. Article 29. Paragraph (1) provides for a system of administrative cooperation between the competent authorities of the two Contracting States by requiring an exchange of information pertinent to the carrying out of the Convention... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...taxes after the statute of limitations has run. Article 28. Exchange of Information Paragraph ( 1 ) provides for a system of administrative cooperation between the competent authorities of the two Contracting States by requiring an exchange of information pertinent to the carrying out of the Convention... | |
 | United States. Internal Revenue Service - 1977
...State's law, such as the statute of limitations. ARTICLE 23. EXCHANGE OF INFORMATION Paragraph (1) provides for a system of administrative cooperation between the competent authorities of the two Contracting States by requiring an exchange of information necessary for carrying out the provisions... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1971 - 196 pages
...to and implement the provisions of the Convention. ARTICLE 14. EXCHANGE OF INFORMATION This article provides for a system of administrative cooperation...between the competent authorities of the two States. It provides for the furnishing of such information as is pertinent to carrying out the Convention or... | |
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EXCHANGE OF INFORMATION Paragraph (1) provides for a system of administrative cooperation between the competent authorities of the two Contracting States by requiring an exchange of information... 
