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Contents

Official guidance
International Exchange of Information Manual

IEIM230000 · Legal framework for exchange: Underlying agreements

  • IEIM230010 · Overview
  • IEIM230100 · Memoranda of understanding
  • IEIM230200 · Competent Authority Agreements
  • IEIM230210 · Multilateral Competent Authority Agreements
  1. Legal framework for exchange: Underlying agreements
  2. Legal framework for exchange: Underlying agreements: Overview

IEIM230010 | Legal framework for exchange: Underlying agreements: Overview

From HM Revenue & Customs · International Exchange of Information Manual

International agreements such as Double Taxation Agreements and the Multilateral Convention on Tax are binding agreements at state level, entered into by governments.

Sometimes it is appropriate for these to be supplemented by agreements at the level of Competent Authorities, such as HMRC, in order to facilitate a particular form of exchange or to record a common commitment or goal.

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