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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 Between the United States and the ... - 56. lappuse
1993 - 58 lapas
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United States Code, 4. sējums

United States - 1988 - 1290 lapas
...either country on reasonable notice and shall provide that information received by either country will be disclosed only to persons or authorities (including...courts and administrative bodies) involved in the administration or oversight of, or in the determination of appeals in respect of, taxes of the United...
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Legislation on Foreign Relations Through ..., 2. sējums

United States - 1986 - 1548 lapas
...either country on reasonable notice and shall provide that information received by either country will be disclosed only to persons or authorities (including...courts and administrative bodies) involved in the administration or oversight of, or in the determination of appeals in respect of, taxes of the United...
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Tax Havens and Their Use by United States Taxpayers: An Overview : a Report ...

Richard A. Gordon - 1981 - 256 lapas
...as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including...administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in...
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Caribbean Basin Initiative: Hearing Before the Committee on Finance, United ...

United States. Congress. Senate. Committee on Finance - 1982 - 538 lapas
...either country on reasonable notice and is to provide that information received by either country will be disclosed only to persons or authorities (including...bodies) involved in the assessment, collection, or determination of appeals in respect of taxes of the United States or the beneficiary country. An exchange...
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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
...the same manner as information obtained under the taxation laws of that State. Such information shall be disclosed only to persons or authorities, including...administrative bodies, involved in the assessment or collection of, the administration and enforcement in respect of, or the determination, of appeals...
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Description of Tax Provisions of H.R. 2769 (The Caribbean Basin Economic ...

1983 - 20 lapas
...would provide, on a reciprocal basis, for information relating to US tax matters to be made available only to persons or authorities (including courts and administrative bodies) involved in the administration of US taxes (including assessment and collection of taxes and enforcement and prosecution...
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Staff Study of the Crime and Secrecy: The Use of Offshore Banks and Companies

United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 1983 - 304 lapas
...must: Provide, on a reciprocal basis, for "information relating to US tax matters to be made available to persons or authorities (including courts and administrative bodies) involved in the administration of US taxes (including an assessment of taxes and prosecution in respect of taxes) or...
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Description of Tax Provisions of S. 544 (the Caribbean Basin Economic ...

1983 - 20 lapas
...would provide, on a reciprocal basis, for information relating to US tax matters to be made available to persons or authorities (including courts and administrative bodies) involved in the administration of US taxes (including assessment and collection of taxes and enforcement and prosecution...
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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
...information, however, may be disclosed to persons involved in the administration, assessment, or collection of, the enforcement or prosecution in respect of,...determination of appeals in relation to the taxes to which the Article applies. Moreover, it is understood by the countries that the appropriate committees...
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European Yearbook

P. Drillien, Euye - 1984 - 892 lapas
...as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including...administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in...
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