IEIM200000 - Legal framework for exchange

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).

  1. IEIM200010
    Overview
  2. IEIM200100
    What we can exchange
  3. IEIM200200
    What we can use the information for –taxes covered
  4. IEIM200300
    What we can use the information for –uses other than tax
  5. IEIM200400
    Timing and periods available
  6. IEIM210000
    Types of international agreement
  7. IEIM220500
    Agreement versus Arrangement
  8. IEIM220700
    The role of the OECD
  9. IEIM230000
    Underlying agreements