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 22.14

Authority to exchange

Commentary – Schwarz on Tax Treaties 22.08

BEPS Action 13

Commentary – Schwarz on Tax Treaties 22.12 Schwarz on Tax Treaties 22.19

BEPS Action 5

Commentary – Schwarz on Tax Treaties 22.20–Schwarz on Tax Treaties 22.21

Common Reporting Standard (CRS)

Commentary – Schwarz on Tax Treaties 22.11

Compulsory spontaneous exchange of

Commentary – Schwarz on Tax Treaties 22.20

Confidentiality

Commentary – Schwarz on Tax Treaties 22.06

Country-by-country reporting

Commentary – Schwarz on Tax Treaties 22.12

Data protection

Commentary – Schwarz on Tax Treaties 22.21

Domestic disclosure by HMRC

Commentary – Schwarz on Tax Treaties 22.06

Domestic implementation

Commentary – Schwarz on Tax Treaties 22.02

Domestic procedure

Commentary – Schwarz on Tax Treaties 22.10

Double tax treaty provisions

Commentary – Schwarz on Tax Treaties 22.13

EU automatic exchange of information treaties

Commentary – Schwarz on Tax Treaties 22.04 Schwarz on Tax Treaties 22.13 Schwarz on Tax Treaties 22.15 Schwarz on Tax Treaties 22.16 Schwarz on Tax Treaties 22.21

EU-UK Trade and Cooperation Agreement

Commentary – Schwarz on Tax Treaties 22.32

FATCA agreements

– see FATCA agreements

Forum on Tax Administration (FTA)

Commentary – Schwarz on Tax Treaties 22.01

Global Forum on Transparency and Exchange of Information for Tax Purposes

Commentary – Schwarz on Tax Treaties 12.01 Schwarz on Tax Treaties 22.01 Schwarz on Tax Treaties 22.16

Implementation

Commentary – Schwarz on Tax Treaties 22.11

Information on tax rulings

Commentary – Schwarz on Tax Treaties 22.20

Joint Chiefs of Global Tax Enforcement (J5)

Commentary – Schwarz on Tax Treaties 22.32

Joint International Tax Shelter Information Centre (JITSIC)

Commentary – Schwarz on Tax Treaties 22.09

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

Commentary – Schwarz on Tax Treaties 22.17

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

Commentary – Schwarz on Tax Treaties 22.19

Mutual Administrative Convention

– see Mutual Administrative Assistance Convention

Procedure

Commentary – Schwarz on Tax Treaties 2.02

Service of notices

Commentary – Schwarz on Tax Treaties 22.21

Sources of information

Commentary – Schwarz on Tax Treaties 22.09

Tax information exchange agreements

Commentary – Schwarz on Tax Treaties 22.01 Schwarz on Tax Treaties 22.05 Schwarz on Tax Treaties 22.08

Taxpayer rights

Commentary – Schwarz on Tax Treaties 22.21

Treaty provisions

Commentary – Schwarz on Tax Treaties 22.13 Schwarz on Tax Treaties 22.16 Schwarz on Tax Treaties 22.21

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

Convention on mutual administrative assistance

Commentary – Tax Reporter ¶174-020

Double taxation relief

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

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 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

– see also Tax exchange information agreements

Crown dependencies

Commentary – Schwarz on Tax Treaties 22.15

Overseas territories

Commentary – Schwarz on Tax Treaties 22.15