AGREEMENT

of June 3, 2005

About cooperation of the State Parties of the Commonwealth of Independent States in fight against tax offenses

The State Parties of the Commonwealth of Independent States on behalf of the governments, further - the Parties,

expressing concern in scales of the tax offenses posing threat of economic safety

proceeding from mutual interest in increase in efficiency of cooperation in fight against tax offenses,

being guided by the conventional principles and rules of international law,

agreed as follows:

Article 1

For the purposes of this agreement the term "tax offense" means committed socially dangerous act (action or failure to act) in the field of the taxation prohibited by the penal legislation of the Parties is guilty.

Article 2

The parties according to this agreement, the national legal system and the international obligations perform cooperation in the prevention, identification, suppression and disclosure of tax offenses in the following main directions:

a) the analysis of condition of crime in the field of the taxation;

b) enhancement of the legal base of cooperation of the Parties in fight against tax offenses, harmonization of the national legal system in this area taking into account provisions of international treaties;

c) development of joint programs for fight against tax offenses;

d) implementation of agreed measures for accomplishment of provisions of the international treaties directed to fight against tax offenses.

Article 3

1. The parties perform cooperation through the competent authorities.

2. The list of competent authorities is determined by each Party and transferred to depositary in case of delivery to storage of the notification on accomplishment of the interstate procedures necessary for the introduction of this agreement to force.

Each of the Parties in writing notifies in a month depositary on changes in the list of competent authorities.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info