Administration cooperation directive

Administrative cooperation


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


Service of notices

Sources of information

Taxpayer rights

Treaty provisions

Use of

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

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