Administration cooperation directive

Administrative cooperation

Agreements

Authority to exchange

Compulsory spontaneous exchange of information on tax rulings

Country-by-country reporting implementation

Disclosure by HMRC

Domestic procedure

Double tax treaty provisions

Duty of confidentiality

Exchange of country-by-country reports

Implementation, Common Reporting Standard

Mutual assistance directive

Procedure

Service of notices

Sources of information

Taxpayer rights

Treaty provisions

Use of

Between tax authorities of member states

Collection of financial information, regulations for

Convention on mutual administrative assistance

Double taxation relief

EC directive

European Union

Implementation in UK

Initial exceptions for Belgium, Luxembourg and Austria

International agreements to improve tax compliance

Statutory powers to make regulations

International co-operation

International initiative

Mutual assistance directive

Mutual assistance in tax matters

New agreement to improve international tax compliance

OECD Model agreement

OECD Model Convention

Savings income, EC directive

Tax compliance

Crown dependencies

Overseas territories

Tax transparency