OECD Fiscal Committee Draft Tax Convention Criticized

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Tuesday, July 1, 1986
Author: 
Clemens J.M. Kochinke
Volume: 
2
Issue: 
7
Abstract: 
On July 10, 1986, the OECD Fiscal Committee passed a draft multilateral convention for the Prevention of Tax Evasion which was prepared in cooperation with the Council of Europe.  The draft, so far kept secret, has drawn strong criticism because of its extraterritorial effects from Switzerland and other nations.