EC Directives
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
