Taxation, Tax administration, tax procedure, International treaties, tax treaties, mutual assistance, international legal cooperation
This report was part of the project for the 2009 meeting of the European Association of Tax Law Professors in Santiago de Compostela, Spain. The general reporter for the project was Professor Dr. Roman Seer, Ruhr Universität, Bochum, Germany. The report identifies and discusses United States cooperation with the member states of the European Union through treaties and other agreements on matters of sharing tax and taxpayer information and assisting in assembling tax information and collecting tax revenue. The United States report responds to questions that the general reporter posed and provides additional information concerning United States tax procedure.
Ordower, Henry, United States of America Experience with and Administrative Practice Concerning Mutual Assistance in Tax Affairs (July 2, 2010). MUTUAL ASSISTANCE IN TAXATION MATTERS, Roman Seer, ed., 2010; Saint Louis U. Legal Studies Research Paper No. 2010-16.