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Official guidance

International Exchange of Information Manual

IEIM550000 · The EU and exchange of rulings under the DAC

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IEIM550010 · The DAC: Overview
IEIM550100 · The DAC: Definition of a ruling for the DAC
IEIM550400 · The DAC: Meaning of cross-border transaction
IEIM550500 · The DAC: Ruling related to a bilateral APA
IEIM550600 · The DAC: Meaning of cross-border transaction for APAs
IEIM550700 · The DAC: Information that will not be made available to the EU Commission

The EU and exchange of rulings under the DAC: Contents
The DAC: Overview

IEIM550010 | The DAC: Overview

From HM Revenue & Customs · International Exchange of Information Manual

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