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Contents

Official guidance
International Exchange of Information Manual

IEIM550000 · The EU and exchange of rulings under the DAC

  • 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
  1. The EU and exchange of rulings under the DAC: Contents
  2. The DAC: Definition of a ruling for the DAC

IEIM550100 | The DAC: Definition of a ruling for the DAC

From HM Revenue & Customs · International Exchange of Information Manual

Page archived. Guidance no longer applies.

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