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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">180119s2017    onc     oz   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">Agreement between Canada and the Cook Islands for the Exchange of Information on Tax Matters </marc:subfield>
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      <marc:subfield code="a">Cook Islands/taxation - Agreement between Canada and the Cook Islands for the Exchange of Information on Tax Matters </marc:subfield>
      <marc:subfield code="h">[electronic resource] = </marc:subfield>
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      <marc:subfield code="a">Îles Cook/imposition - Accord entre le Canada et les îles Cook sur l`échange de renseignements en matière fiscale</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Treaty 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, </marc:subfield>
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      <marc:subfield code="a">9, 9 p.</marc:subfield>
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      <marc:subfield code="a">Treaty series = Recueil des traités ; </marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Done at Wellington on 15 June 2015. In Force: 18 December 2017."</marc:subfield>
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      <marc:subfield code="a">Alternate pages have duplicate numbering.</marc:subfield>
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      <marc:subfield code="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.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Text in English and French.</marc:subfield>
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      <marc:subfield code="t">Cook Islands/taxation - Agreement between Canada and the Cook Islands for the Exchange of Information on Tax Matters </marc:subfield>
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      <marc:subfield code="a">Canada treaty series ;</marc:subfield>
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      <marc:subfield code="w">(CaOODSP)9.811730</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">343 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/amc-gac/FR4-2017-27.pdf</marc:subfield>
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