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HMRC internal manual

International Exchange of Information Manual

Legal framework for exchange: Underlying agreements: Overview

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.