Double Taxation Relief and Exchange of Information Arrangements

Announcements
Policies: Double Taxation Relief
Competent Authority
Mutual Agreement Procedure
Advance Pricing Arrangement
Exchange of Information on Request
Automatic Exchange of Financial Account Information
Country-by-Country Reporting
Certificate of Resident Status
Comprehensive Double Taxation Agreements
Limited Double Taxation Agreements
Tax Information Exchange Agreements
- Tax Information Exchange Agreements concluded
All Agreements (on country / region basis)
Reciprocal Exemption under section 23B(4A)
Publications
- Forms
- AEOI Pamphlets
- Departmental Interpretation and Practice Notes No. 29, 32 (Note: The arrangement explained herein ceases to apply after the year of assessment 2006/07.), 44, 45, 46, 47 and 48
Common Questions and Answers