Treaty on Global Currency Transactions Tax

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Treaty on Global Currency Transactions Tax

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PART II Currency [Exchange] Transaction Tax

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TITLE VI SPECIAL SCHEMES FOR TAXATION AT THE WHOLESALE MARKET LEVEL.

TITLE VI SPECIAL SCHEMES FOR TAXATION AT THE WHOLESALE MARKET LEVEL.

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ARTICLE 14

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Contracting States which might encounter difficulties in applying the normal tax scheme to taxable persons by reason of their activities or structure shall have the option, under such conditions and within such limits as they may set but subject to the approval of the Council, of applying simplified procedures such as flat-rate schemes for charging and collecting the tax at the whole sale market level, provided they do not lead to a reduction thereof.

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