【完整足球指数】欧赔
Share

CRS information

Activated relationships for the exchange of CRS information

As of August 2019, there are close to 4000 bilateral exchange relationships activated with respect to more than 100 jurisdictions committed to the CRS, with next exchanges between these jurisdictions set to take place at the end of September 2019.

The relationships include those under the framework of Article 6 of the Multilateral Convention and the CRS MCAA, as well as exchange relationships based on bilateral agreements and the EU framework.

The CRS Multilateral Competent Authority Agreement

With over 100 jurisdictions having committed to exchanging information with each other under the CRS, exchange relationships between jurisdictions are typically based on the multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention), in which more than 100 jurisdictions are participating, and the CRS Multilateral Competent Authority Agreement (CRS MCAA), which is based on its Article 6. Jurisdictions may alternatively rely on a bilateral agreement, such as a double tax treaty or a tax information exchange agreement. In addition, certain CRS exchanges will take place on the basis of the relevant EU Directive, agreements between the EU and third countries and bilateral agreements, such as the UK-CDOT agreements.

The CRS MCAA specifies the details of what information will be exchanged and when. It is a multilateral framework agreement. A particular bilateral relationship under the CRS MCAA becomes effective only if both jurisdictions have the Convention in effect, have filed the required notifications under Section 7 and have listed each other.

Most recently, Morocco joined the Agreement in June 2019, bringing the current total number of signatories to 106.

Country-by-Country reporting

Activated relationships for the exchange of CbC reports

As of August 2019, there are over 2200 bilateral exchange relationships activated with respect to jurisdictions committed to exchanging CbC reports, and the first automatic exchanges of CbC reports took place in June 2018. These include exchanges between the signatories to the CbC Multilateral Competent Authority Agreement (CbC MCAA), between EU Member States under EU Council Directive 2016/881/EU and between signatories to bilateral competent authority agreements for exchanges under Double Tax Conventions or Tax Information Exchange Agreements, including 40 bilateral agreements with the United States. Jurisdictions continue to negotiate arrangements for the exchange of CbC reports and the OECD will publish regular updates, to provide clarity for MNE Groups and tax administrations.

The CbC Multilateral Competent Authority Agreement

The multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention), by virtue of its Article 6, requires the Competent Authorities of the Parties to the Convention to mutually agree on the scope of the automatic exchange of information and the procedure to be complied with. Against that background, the multilateral Competent Authority Agreement on the Exchange of CbC Reports (CbC MCAA) has been developed, based on the Convention. In addition, two further model competent authority agreements have been developed for exchanges of CbC Reports, one for exchanges under Double Tax Conventions and one for exchanges under Tax Information Exchange Agreements.

The purpose of the CbC MCAA is to set forth rules and procedures as may be necessary for Competent Authorities of jurisdictions implementing BEPS Action 13 to automatically exchange CbC Reports prepared by the Reporting Entity of an MNE Group and filed on an annual basis with the tax authorities of the jurisdiction of tax residence of that entity with the tax authorities of all jurisdictions in which the MNE Group operates. A particular bilateral relationship under the CbC MCAA becomes effective only if both jurisdictions have the Convention in effect, have filed the required notifications under Section 8 and have listed each other.

【完整足球指数】欧赔 四川时时彩开奖结果走势图 今晚双色球36期开奖号 四川时时合法吗 双色球平均走势图带连线 七星彩彩票双色球开奖结果查询 新时时历史记录 金多宝六?专家四码 体彩新11选5最优玩法 吉林省快三开奖直播软件 快乐12加减算法