Abusive practices, judicial approaches

Administrative cooperation

Advisory Commission

Alternative dispute resolution

Arbitration process

Confidentiality

Costs

Procedural rules

Alternative Dispute Resolution Commission

Administration and support

Decisions

Transparency

Anti-tax avoidance directive

Controlled foreign companies

Exit taxation

General anti-abuse rule (GAAR)

Hybrid mismatches

Interest limitation rule

Associated enterprises

Automatic exchange

Country-by-country reports

Cross border tax rulings

Financial information

Information treaties

Avoidance

Binding nature of

Direct effect of

Directive shopping

Dispute resolution

Double taxation

Interaction with other proceedings

Interpretation of the directive

Making a complaint

Procedure, mutual agreement

Resolution by mutual agreement

Scope

Exchange of information

Harmonisation measures

Interaction, other proceedings

Interest and Royalties Directive

Mergers directive

Multilateral competent authority agreement

Mutual Assistance for Exchange of Information Directive

Automatic exchange

Confidentiality

Data protection

Exchange on request

Exchange with third countries

Forms of administrative cooperation

Implementation

Interaction with tax treaties

Limits on cooperation

Right to a fair trial

Service of notices

Spontaneous exchange

Taxpayer rights

Use of information

Mutual Assistance for Recovery of Taxes and Duties

Costs

Exchange of information

Generally

Notification of documents

Precautionary measures

Scope

Time-limits

Parent-Subsidiary Directive

Savings Directive

US-UK agreement on international tax compliance