United States of America Experience with and Administrative Practice Concerning Mutual Assistance in Tax Affairs

MUTUAL ASSISTANCE IN TAXATION MATTERS, Roman Seer, ed., 2010

Saint Louis U. Legal Studies Research Paper No. 2010-16

40 Pages Posted: 5 Jul 2010

See all articles by Henry Ordower

Henry Ordower

Saint Louis University - School of Law

Date Written: July 2, 2010

Abstract

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.

Keywords: Taxation, Tax administration, tax procedure, International treaties, tax treaties, mutual assistance, international legal cooperation

Suggested Citation

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. Available at SSRN: https://ssrn.com/abstract=1634027

Henry Ordower (Contact Author)

Saint Louis University - School of Law ( email )

100 N. Tucker Blvd.
St. Louis, MO 63101
United States

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