OAS Tax Protocol Will Provide Enforcement Cooperation to Inter-American Mutual Assistance Treaties

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Wednesday, December 1, 1993
Author: 
Volume: 
9
Issue: 
12
473
Abstract: 
The proposed Optional Protocol Related to the Inter-American Convention on Mutual Assistance in Criminal Matters (hereafter referred to as the OAS MLAT) will require assistance in tax crimes and provide an additional mechanism to the diverse ways in which tax authorities can obtain admissible evidence for use in tax proceedings. The Optional Protocol provides that signatory states will not exercise the right provided for in Article 9(f) of the OAS MLAT to refuse a request for assistance solely because the request concerns a tax crime in any case in which the request is from another signatory state to the Optional Protocol?[more]