Administration cooperation directive

Administrative cooperation


Authority to exchange

BEPS Action 13

BEPS Action 5

Common Reporting Standard (CRS)

Compulsory spontaneous exchange of


Country-by-country reporting

Data protection

Domestic disclosure by HMRC

Domestic implementation

Domestic procedure

Double tax treaty provisions

EU automatic exchange of information treaties

EU-UK Trade and Cooperation Agreement

FATCA agreements

Forum on Tax Administration (FTA)

Global Forum on Transparency and Exchange of Information for Tax Purposes


Information on tax rulings

Joint Chiefs of Global Tax Enforcement (J5)

Joint International Tax Shelter Information Centre (JITSIC)

Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCCA)

Multilateral Competent Authority Agreement on the Exchange of CbC Reports ('CbC MCAA')

Mutual Administrative Convention


Service of notices

Sources of information

Tax information exchange agreements

Taxpayer rights

Treaty provisions

Administrative cooperation and combating fraud in field of VAT

Codes for use in transmission of information

Communication of national measures

Conditions governing exchange of information

Description relating to business activity exchanged in framework of VAT refund


Exchange and conservation of information for refund of VAT to taxable persons not established in member state of refund but in another member state

Exchange of information on request

Exchange of information without prior request

Final provisions

Frequency of transmission of information

General provisions

Information exchanged in framework of VAT refund

Information to taxable persons


Notification of instruments and decisions relating to VAT refund

Presence in administrative offices and participation in administrative enquiries

Providing information to taxable person

Relations with Commission

Relations with third countries

Request for administrative notification

Simultaneous controls

Special schemes

Statistical data

Storage and exchange of specific information

Subject matter

Transmission of communications

Administrative cooperation in field of taxation

Conditions governing administrative cooperation

Exchange of information

General and final provisions

General provisions

Other forms of administrative cooperation

Relations with Commission

Relations with third countries

Between tax authorities of member states

Convention on mutual administrative assistance

Double taxation relief

European Union

Implementation in UK

Initial exceptions for Belgium, Luxembourg and Austria

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

– see also Tax exchange information agreements

Crown dependencies

Overseas territories