Commentary

A6.1203A Tax information exchange agreements

Administration and compliance

A6.1203A Tax information exchange agreements

A6.1203A Tax information exchange agreements

As well as exchanging information through the specific terms of Double Taxation Treaties, the UK has signed a number of Tax Information Exchange Agreements (TIEAs) with other jurisdictions. These are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information. They broadly follow the OECD Model Agreement on Exchange of Information on Tax Matters and enable governments to enforce their domestic tax laws by exchanging, on request, information relevant to a tax matter covered by the arrangements1.

For further details see F1.102, F1.103 and for a list of agreements either in

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