On November 27, 2015 the OECD published a press release announcing that Niue signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. And that by doing so, became the 92nd jurisdiction that has signed the Convention.

 

The Convention on Mutual Administrative Assistance in Tax Matters provides a comprehensive multilateral framework for the exchange of information and assistance in tax collection. Its coverage includes administrative assistance between tax authorities for information exchange on request, automatic exchange of information, simultaneous tax examinations and assistance in the collection of tax debts.

 

 

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