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DTAA

Home Acts & Rules DTAA Comprehensive Agreement OECD Member Countries Chapters List This

OECD Member Countries
Chapter: I
SCOPE OF THE CONVENTION
Article 1 : Object of the convention and persons covered
Article 2 : Taxes covered
Chapter: II
GENERAL DEFINITIONS
Article 3 : Definitions
Chapter: III
FORMS OF ASSISTANCE
EXCHANGE OF INFORMATION
Article 4 : General provision
Article 5 : Exchange of information on request
Article 6 : Automatic exchange of information
Article 7 : Spontaneous exchange of information
Article 8 : Simultaneous tax examinations
Article 9 : Tax examinations abroad
Article 10 : Conflicting information
ASSISTANCE IN RECOVERY
Article 11 : Recovery of tax claims
Article 12 : Measures of conservancy
Article 13 : Documents accompanying the request
Article 14 : Time limits
Article 15 : Priority
Article 16 : Deferral of payment
SERVICE OF DOCUMENTS
Article 17 : Service of documents
Chapter: IV
PROVISIONS RELATING TO ALL FORMS OF ASSISTANCE
Article 18 : Information to be provided by the applicant state
Article 19 : DELETED
Article 20 : Response to the request for assistance
Article 21 : Protection of persons and limits to the obligation to provide assistance
Article 22 : Secrecy
Article 23 : Proceedings
Chapter: V
SPECIAL PROVISIONS
Article 24 : Implementation of the convention
Article 25 : Language
Article 26 : Costs
Chapter: VI
FINAL PROVISIONS
Article 27 : Other international agreements or arrangements
Article 28 : Signature and entry into force of the convention
Article 29 : Territorial application of the convention
Article 30 : Reservations
Article 31 : Denunciation
Article 32 : Depositaries and their functions
 
 
 

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