000 02503cam  2200349za 4500
0019.850184
003CaOODSP
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008180119s2017    onc     oz   f000 0 eng d
020 |a9780660245614
040 |aCaOODSP|beng
041 |aeng|afre
043 |an-cn---|apocw---
0861 |aFR4-2017/27-PDF
1300 |aAgreement between Canada and the Cook Islands for the Exchange of Information on Tax Matters |d(2015 June 15)
24500|aCook Islands/taxation - Agreement between Canada and the Cook Islands for the Exchange of Information on Tax Matters |h[electronic resource] = |bÎles Cook/imposition - Accord entre le Canada et les îles Cook sur l`échange de renseignements en matière fiscale.
24631|aÎles Cook/imposition - Accord entre le Canada et les îles Cook sur l`échange de renseignements en matière fiscale
260 |a[Ottawa] : |bTreaty Law Division of the Department of Foreign Affairs, Trade and Development = Direction du droit des traités du ministère des Affaires étrangères, du commerce et du développement, |cc2017.
300 |a9, 9 p.
4901 |aTreaty series = Recueil des traités ; |v2017/27
500 |a"Done at Wellington on 15 June 2015. In Force: 18 December 2017."
500 |aAlternate pages have duplicate numbering.
520 |a"Consistent with Canada’s international efforts to promote transparency and effective exchange of tax information, the Agreement provides for the mutual exchange of tax information that is possessed by, or accessible to, the taxation authorities of either jurisdiction (in the case of Canada, the Canada Revenue Agency), in order to better administer and enforce taxation laws and to prevent international fiscal evasion. The Agreement is based on the Organisation for Economic Cooperation and Development’s internationally agreed standard on exchange of tax information upon request"--Provided by publisher.
546 |aText in English and French.
69207|2gccst|aTaxes
69207|2gccst|aTax fraud
69207|2gccst|aInternational agreements
7101 |aCanada. |bGlobal Affairs Canada. |bTreaty Law Division.
792 |tCook Islands/taxation - Agreement between Canada and the Cook Islands for the Exchange of Information on Tax Matters |w(CaOODSP)9.850185
830#0|aCanada treaty series ;|v2017/27.|w(CaOODSP)9.811730
85640|qPDF|s343 KB|uhttps://publications.gc.ca/collections/collection_2018/amc-gac/FR4-2017-27.pdf