This publication reviews the quality of the Spain's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.taxation, which repeals Directives 77/799/EEC from 2013.42 This is the basis for exchange of information with ... all possible forms of administrative co-operation between parties in the assessment and collection of taxes, in particular ... The protocol and the updated convention which entered into force on 1 June 2011 provide for exchange of information to the standard. Spaina#39;s exchange of information with Azerbaijan and Georgia occurs exclusively under this Convention as Spain hasanbsp;...
|Title||:||Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Spain 2011 Combined: Phase 1 + Phase 2|
|Publisher||:||OECD Publishing - 2011-10-26|