E6.455 International Co-Operation In Administration Of Taxes

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Commentary

Personal and employment tax

The scope of international co-operation in tax matters is expanding. Double taxation treaties themselves often provide for limited exchange of information, but the field is much wider.

The sections referenced below cover various issues relating to international co-operation and exchange of information:

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•�� Types of information exchange: these may range from specific requests,

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A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

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