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Der neue Vollstreckungsamtshilfeartikel im OECD-Musterabkommen 2002
THE NEW ARTICLE IN THE OECD-MODEL CONVENTION PROVIDING FOR ASSISTANCE IN THE COLLECTION OF TAXES
In the course of the 2002 update of the OECD-Model Convention a new Article 27 was incorporated with a view to be adopted in bilateral tax treaties on an optional basis providing for assistance in the collection of taxes. The author analyses the contents of the new article in the light of the Commentary of the OECD and compares it with the provisions of existing instruments of assistance in the field of recovery of taxes.
I. Der Text des neuen Artikel 27
„Article 27
Assistance in the collection of Taxes
1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.
2. The term „revenue claim" as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which ...