Exchange of information between tax authorities
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