GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
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Tax Treaties<br />
• Bilateral tax treaties have been of enormous<br />
significance in combating tax evasion and<br />
restricting tax avoidance at the international level.<br />
They can usefully facilitate the assessment and<br />
collection of tax at the international level. Most<br />
treaties also contain provisions for the exchange<br />
of fiscal information and mutual cooperation in<br />
enforcing statutory provisions for the prevention<br />
of fraud and punishing tax evaders .<br />
3rd IATJ Assembly Munich 18‐19 October 2012 19