Exchange of information between tax authorities

Administration cooperation directive

Commentary – Tax Reporter ¶103-830

HMRC Guidance – INTM156000

Administrative cooperation

Agreements

Commentary – Schwarz on Tax Treaties ¶29-425 ; Schwarz on Tax Treaties ¶29-450

Authority to exchange

Commentary – Schwarz on Tax Treaties ¶29-150 ; Schwarz on Tax Treaties ¶29-250

Compulsory spontaneous exchange of information on tax rulings

Commentary – Schwarz on Tax Treaties ¶29-575

Country-by-country reporting implementation

Commentary – Schwarz on Tax Treaties ¶29-375

Disclosure by HMRC

Commentary – Schwarz on Tax Treaties ¶29-450

Domestic procedure

Commentary – Schwarz on Tax Treaties ¶29-325

Double tax treaty provisions

Commentary – Schwarz on Tax Treaties ¶29-400

Duty of confidentiality

Commentary – Schwarz on Tax Treaties ¶29-200

Exchange of country-by-country reports

Commentary – Schwarz on Tax Treaties ¶29-550

Implementation, Common Reporting Standard

Commentary – Schwarz on Tax Treaties ¶29-350

Mutual assistance directive

Commentary – Schwarz on Tax Treaties ¶29-600

Procedure

Commentary – Schwarz on Tax Treaties ¶29-450

Service of notices

Commentary – Schwarz on Tax Treaties ¶29-600

Sources of information

Commentary – Schwarz on Tax Treaties ¶29-300

Taxpayer rights

Commentary – Schwarz on Tax Treaties ¶29-600

Treaty provisions

Commentary – Schwarz on Tax Treaties ¶29-400

Use of

Commentary – Schwarz on Tax Treaties ¶29-400

Administrative cooperation and combating fraud in field of VAT

Codes for use in transmission of information

Legislation/Regulatory – Reg. 79/2012 Annex III

Communication of national measures

Legislation/Regulatory – Reg. 79/2012 art. 12

Conditions governing exchange of information

Legislation/Regulatory – Reg. 904/2010 art. 51-57

Description relating to business activity exchanged in framework of VAT refund

Legislation/Regulatory – Reg. 79/2012 art. 9

Eurofisc

Legislation/Regulatory – Reg. 904/2010 art. 33-37

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

Legislation/Regulatory – Reg. 79/2012 Annex III ; Reg. 904/2010 art. 48

Exchange of information on request

Legislation/Regulatory – Reg. 904/2010 art. 7-12

Exchange of information without prior request

Legislation/Regulatory – Reg. 79/2012 art. 2-4 ; Reg. 904/2010 art. 13-16

Final provisions

Legislation/Regulatory – Reg. 904/2010 art. 58-62

Frequency of transmission of information

Legislation/Regulatory – Reg. 79/2012 art. 5

General provisions

Legislation/Regulatory – Reg. 904/2010 art. 1-6

Information exchanged in framework of VAT refund

Legislation/Regulatory – Reg. 79/2012 art. 8

Information to taxable persons

Legislation/Regulatory – Reg. 79/2012 art. 7

Invoicing

Legislation/Regulatory – Reg. 79/2012 Annex I, II

Notification of instruments and decisions relating to VAT refund

Legislation/Regulatory – Reg. 79/2012 art. 10

Presence in administrative offices and participation in administrative enquiries

Legislation/Regulatory – Reg. 904/2010 art. 28

Providing information to taxable person

Legislation/Regulatory – Reg. 79/2012 Annex I, II ; Reg. 904/2010 art. 31-32

Relations with Commission

Legislation/Regulatory – Reg. 904/2010 art. 49

Relations with third countries

Legislation/Regulatory – Reg. 904/2010 art. 50

Request for administrative notification

Legislation/Regulatory – Reg. 904/2010 art. 25-27

Simultaneous controls

Legislation/Regulatory – Reg. 904/2010 art. 29-30

Special schemes

Legislation/Regulatory – Reg. 904/2010 art. 38-47

Statistical data

Legislation/Regulatory – Reg. 79/2012 art. 11

Storage and exchange of specific information

Legislation/Regulatory – Reg. 904/2010 art. 17-24

Subject matter

Legislation/Regulatory – Reg. 79/2012 art. 1

Transmission of communications

Legislation/Regulatory – Reg. 79/2012 art. 6

Administrative cooperation in field of taxation

Conditions governing administrative cooperation

Legislation/Regulatory – Dir. 2011/16 art. 16-22

Exchange of information

Legislation/Regulatory – Dir. 2011/16 art. 5-10

General and final provisions

Legislation/Regulatory – Dir. 2011/16 art. 25-30

General provisions

Legislation/Regulatory – Dir. 2011/16 art. 1-4

Other forms of administrative cooperation

Legislation/Regulatory – Dir. 2011/16 art. 11-15

Relations with Commission

Legislation/Regulatory – Dir. 2011/16 art. 23

Relations with third countries

Legislation/Regulatory – Dir. 2011/16 art. 24

Between tax authorities of member states

Legislation/Regulatory – FA2003 s. 197

HMRC Guidance – INTM153280

Collection of financial information, regulations for

Commentary – Tax Reporter ¶174-110

Convention on mutual administrative assistance

Commentary – Tax Reporter ¶174-020

Double taxation relief

Commentary – Tax Reporter ¶170-050 ; Tax Reporter ¶170-800

EC directive

Commentary – Schwarz on Tax Treaties ¶22-550 ; Schwarz on Tax Treaties ¶29-600

European Union

Commentary – Tax Reporter ¶593-700

Implementation in UK

Commentary – Tax Reporter ¶103-835

Initial exceptions for Belgium, Luxembourg and Austria

Commentary – Tax Reporter ¶103-835

International agreements to improve tax compliance

Statutory powers to make regulations

Commentary – Tax Reporter ¶174-050

International co-operation

Commentary – Tax Reporter ¶170-050

International initiative

Commentary – Tax Reporter ¶174-000

Mutual assistance directive

Commentary – Tax Reporter ¶103-830

HMRC Guidance – INTM156000

Mutual assistance in tax matters

Commentary – Tax Reporter ¶174-010

New agreement to improve international tax compliance

Commentary – Tax Reporter ¶174-030

OECD Model agreement

Commentary – Tax Reporter ¶593-700

OECD Model Convention

Commentary – Tax Reporter ¶170-800

Savings income, EC directive

Commentary – Tax Reporter ¶103-835

Tax compliance

Crown dependencies

Commentary – Schwarz on Tax Treaties ¶29-450

Overseas territories

Commentary – Schwarz on Tax Treaties ¶29-450

Tax transparency

Commentary – Tax Reporter ¶174-040