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IEIM200000 | Legal framework for exchange

From HM Revenue & Customs · International Exchange of Information Manual

This section of the guidance provides more on the different types of legal agreements (IEIM210000) and their background, as well as covering what can be exchanged (IEIM200100), and what it can be used for (IEIM200200 and IEIM200300). It also covers the periods for which the information can be used (IEIM200400).

Contents9 entries

  1. IEIM200010Legal framework for exchange: Overview
  2. IEIM200100Legal framework for exchange: What we can exchange
  3. IEIM200200Legal framework for exchange: What we can use the information for –taxes covered
  4. IEIM200300Legal framework for exchange: What we can use the information for –uses other than tax
  5. IEIM200400Legal framework for exchange: Timing and periods available
  6. IEIM210000Legal framework for exchange: Types of international agreement
  7. IEIM220500Legal framework for exchange: Agreement versus Arrangement
  8. IEIM220700Legal framework for exchange: The role of the OECD
  9. IEIM230000Legal framework for exchange: Underlying agreements