Административното сътрудничество съгласно Конвенцията за взаимно административно сътрудничество по данъчни въпроси
Administrative Assistance Under the Convention for Mutual Administrative Assistance in Tax Matters

Author(s): Ginka Simeonova
Subject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Нов български университет
Keywords: Council of Europe; OECD; Tax Avoidance; Mutual Assistance
Summary/Abstract: The member states of the Council of Europe and the member states of the Organization for Economic Co-operation and Development (OECD) sign the Convention on Mutual Administrative Assistance in Tax Matters in order to prevent the possibility of tax avoidance and evasion in the context of international and free movement of persons; capital; goods and services; which in itself needs an increasing cooperation between the tax authorities of different countries.

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