U.S. Treasury and Justice Initiate Assessment of Tax Enforcement Cooperation

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Tuesday, March 1, 1994
Author: 
Volume: 
10
Issue: 
3
Abstract: 
As part of a U.S. evaluation of tax enforcement under treaties, the U.S. Department of Treasury has started to ask the Department of Justice whether tax treaty partners are cooperating with U.S. enforcement efforts. This may be used to determine priorities for future treaty negotiations. The Treasury has characterized the exercise as part of an ongoing procedure in which it will ask whether a treaty partner has cooperated with U.S. requests for information in tax-related investigations?[more]