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" State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes... "
Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between ... - 101. lappuse
1993 - 104 lapas
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Tax Havens and Their Use by United States Taxpayers: An Overview : a Report ...

Richard A. Gordon - 1981 - 256 lapas
...authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information...
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Tax Treaties: Hearing Before the Committee on Foreign Relations, United ...

United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 lapas
...authorities (including a court or administrative body) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Convention. Persons receiving information shall...
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United States Congressional Serial Set

1987 - 948 lapas
...(including courts and administrative bodies) involved in the assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information...
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Explanation of Proposed Estate and Gift Tax Treaty Between the United States ...

United States. Congress. Joint Committee on Taxation - 1984 - 26 lapas
...however, may be disclosed to persons involved in the administration, assessment, or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes to which the Article applies. Moreover, it is understood by the countries that...
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European Yearbook

P. Drillien, Euye - 1984 - 892 lapas
...authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information...
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Explanation of Proposed Income Tax Treaty Between the United States and ...

1985 - 60 lapas
...(including courts and administrative bodies) involved in the assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes to which the treaty applies. Such persons or authorities can use the information...
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Explanation of Proposed Convention on Mutual Administrative Assistance in ...

United States. Congress. Joint Committee on Taxation - 1990 - 36 lapas
...(including courts and administrative bodies) involved in assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes to which the treaty applies. Persons or authorities receiving exchanged information...
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Congressional Serial Set

1992 - 858 lapas
...(including courts and administrative bodies) involved in the assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes covered by this Convention. Such persons or authorities shall use the information...
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Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between ...

1993 - 72 lapas
...(including courts and administrative bodies) involved in assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes to which the treaty applies. Such persons or authorities can use the information...
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Doppelbesteuerungsabkommen

W. Gassner - 1997 - 290 lapas
...authorities (including courts and administrative authorities) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. These persons or authorities may use the information...
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