147 modelo de acuerdo de intercambio de informaciones tributarias del ciat

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CIAT: Centro Interamericano de Administraciones Tributarias - Inter American Center of Tax Administrations

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Products and Services > Publications > Models > CIAT Model Agreement on the Exchange of Tax Information

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This Model expressly provides for forms to exchange tax information among the

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tax administrations of different countries, automatic and spontaneous information and exchange of information upon request. It also includes provisions on simultaneous tax examinations and tax examinations abroad.

•• Mobile Version As a result of the efforts of the Working Group on Exchange of Information, sponsored by Italy and coordinated by the CIAT, the Model was drafted in 1999 by expert officials on the matter from the following countries: Argentina, Brazil, Canada, United States of America, Italy, Mexico and the CIAT Executive Secretary.

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