In its decision on complaint No. 212 2002 (Kepa Urra Guridi v.

Reporting of supplementary information under Article 7, paragraph 1

Reporting of supplementary information under Article 7, paragraph 2 Applicability

Scope In accordance with Article 12.1, the communication should include

The review of the national communication shall also cover supplementary information reported under Article 7, paragraph 2.

The following are significant issues with regard of exchange of information clauses in tax treaties

2. Paragraph 1 of this article applies irrespective of the form of the information or evidence referred to therein.

Loan Information

Loan information

Information

Payee Information

Provide a detailed examination of supplementary information provided under Article 7, paragraph 2

2005 OECD article 26 modified that and treats separately each of these two issues, in two separate paragraphs article 26 (1) (obligations of the transmitting State to exchange information) and article 26 (2) (obligations of the receiving State with regard to information received from the transmitting State).

Supplementary information under Article 7, paragraph 2, shall be incorporated into the national communications and shall be reviewed as part of the review of the communications.

The review of information on assigned amounts pursuant to Article 3, paragraphs 7 and 8, ERUs, CERs, tCERS, lCERs, AAUs and RMUs, shall comprise the following procedures

A significant issue is the scope of the taxes to be covered by the exchange of information clause.

Introduction Mandate Article 4, paragraph 1, and Article 12, paragraph 1, of the Convention require all Parties to communicate information to the Conference of the Parties (COP).

It was suggested to include in subparagraph (b) or at another appropriate place in the article a provision to the effect that cooperation and communication of information had to be quot subject to the rules restricting the communication of information quot (a proviso modelled on article 31 (1) of the European Union Convention on Insolvency Proceedings).

Review of information and possible decisions under Article 4.2(f)

Possible formats of confidentiality arrangements These arrangements could take the form of a code of ethics of an advisory nature or of a decision of the Committee that would be binding upon its members.

Specific information to be reported for activities under Article 3, paragraph 3, shall include

Specific information to be reported for any elected activities under Article 3, paragraph 4, shall include

(e) Review of information and possible decisions under Article 4.2(f)

(e) Review of information and possible decisions under Article 4.2(f)

Mexico noted that article 15, paragraph 5, could be acceptable provided that it would be left to the requested State to provide further information as specified in paragraph 2.

Constitutional Provisions The information given under previous articles gives a fairly detailed picture of the letter and spirit of the Constitution relating to issue of equality among all citizens of Pakistan.

Modify other loan information

The content and format of the information disclosure documents stipulated in item (2) of Clause 1 and Clause 2 of this Article shall be separately determined.

And the memex would link information, one piece of information to a related piece of information and so forth.

UN Model article 26 and 2005 OECD article 26 do not refer specifically to automatic exchange of information, but the Commentary on each of those two articles provides for discretionary rather than mandatory automatic exchange of information, that is to say, the two Contracting States would have to agree specifically to exchange information automatically.

Statement Deposit Details

I have an important message for you.

Part III Review of information on assigned amounts pursuant to Article 3, paragraphs 7 and 8, emission reduction units, certified emission reductions, assigned amount units and removal units

Taking into account the chapeau of Article 4.1, the initial communication should seek to include, as appropriate

It will also provide selected information on the terms, conditions and financial criteria employed by multilateral lending institutions.

General information to be reported for activities under Article 3, paragraphs 3, and any elected activities under Article 3, paragraph 4, shall include

The OECD Model TIEA envisions exchange of information only on request the OECD Model TIEA and the Commentary thereunder do not provide for automatic exchange of information nor spontaneous exchange of information (but para.

The transmitting State can place obstacles in the way of achieving an effective exchange of information with a tax treaty partner in spite of an exchange of information clause similar to 2005 OECD article 26.

1b. Past development of and training in (Article 3, para.1) (Voluntary additional information)

1c. Future development of and training in (Article 3, para.1) (Voluntary additional information)

Most of the project proposals did not include all the information mentioned in Article 12, paragraph 4, of the Convention.

4. Paragraph 2 of this article applies notwithstanding that the place where the information system supporting an electronic address is located may be different from the place where the electronic communication is deemed to be received under paragraph 3 of this article.

Paragraph 2 of this article applies notwithstanding that the place where the information system supporting an electronic address is located may be different from the place where the electronic communication is deemed to be received under paragraph 3 of this article.

That's an interesting piece of information.

What information should a Government obtain automatically from banks, other financial institutions and other payors of income in that country to overcome de facto bank secrecy and to facilitate effective exchange of information by that Government with other Governments pursuant to exchange of information clauses in income tax treaties or exchange of information agreements?