Guidance on exchange of tax rulings
Guidance on exchange of tax rulings
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IEIM510000Exchange of tax rulings: Contents
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IEIM520000What is a ruling: Contents
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IEIM524000Customers for whom rulings should be exchanged: Contents
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IEIM530000Spontaneous exchange of rulings: Contents
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IEIM540000Action 5 rulings: Contents
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IEIM541000Action 5 rulings: Types of rulings to exchange: Contents
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IEIM550000The EU and exchange of rulings under the DAC: Contents
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IEIM560000Exchange of rulings under both Action 5 and the DAC
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IEIM570000What and how to exchange: Contents