Common Contracts

ARRANGEMENT BETWEEN THE COMPETENT AUTHORITY OF THE UNITED STATES OF AMERICA AND THE COMPETENT AUTHORITY OF GIBRALTAR ON THE EXCHANGE OF COUNTRY-BY-COUNTRY REPORTS

Arrangement for the Exchange of Country-by-Country Reports • May 5th, 2020

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  May 5th, 2020

Whereas the Government of the United States of America and the Government of Gibraltar desire to increase international tax transparency and improve access of their respective tax authorities to information regarding the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which multinational enterprise groups (“MNE Groups”) operate through the automatic exchange of annual country-by-country reports (“CbC

ARRANGEMENT BETWEEN THE COMPETENT AUTHORITY OF THE UNITED STATES OF AMERICA AND THE COMPETENT AUTHORITY OF THE REPUBLIC OF INDONESIA

Arrangement for the Exchange of Country-by-Country Reports • July 24th, 2018

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  July 24th, 2018

Whereas the Government of the United States of America and the Government of the Republic of Indonesia desire to increase international tax transparency and improve access of their respective tax authorities to information regarding the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which multinational enterprise groups (“MNE Groups”) operate through the automatic exchange of annual country‐by‐country reports (“CbC Reports”), with a view to assessing high‐level transfer pricing risks and other base erosion and profit shifting related risks, as well as for economic and statistical analysis, where appropriate;

ARRANGEMENT BETWEEN THE COMPETENT AUTHORITY OF THE UNITED STATES OF AMERICA AND THE COMPETENT AUTHORITY OF JERSEY

Arrangement for the Exchange of Country-by-Country Reports • December 15th, 2017

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  December 15th, 2017

Whereas the Government of the United States of America and the Government of Jersey desire to increase international tax transparency and improve access of their respective tax authorities to information regarding the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which multinational enterprise groups (“MNE Groups”) operate through the automatic exchange of annual country-by-country reports (“CbC Reports”), with a view to assessing high-level transfer pricing risks and other base erosion and profit shifting related risks, as well as for economic and statistical analysis, where appropriate;

ARRANGEMENT BETWEEN THE COMPETENT AUTHORITY OF THE UNITED STATES OF AMERICA AND THE COMPETENT AUTHORITY OF THE REPUBLIC OF FINLAND

Arrangement for the Exchange of Country-by-Country Reports • October 30th, 2017

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  October 30th, 2017

Whereas the Government of the United States of America and the Government of the Republic of Finland desire to increase international tax transparency and improve access of their respective tax authorities to information regarding the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which multinational enterprise groups (“MNE Groups”) operate through the automatic exchange of annual country-by-country reports (“CbC Reports”), with a view to assessing high-level transfer pricing risks and other base erosion and profit shifting related risks, as well as for economic and statistical analysis, where appropriate;

ARRANGEMENT BETWEEN THE COMPETENT AUTHORITY OF THE UNITED STATES OF AMERICA AND THE COMPETENT AUTHORITY OF MALTA

Arrangement for the Exchange of Country-by-Country Reports • August 2nd, 2017

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  August 2nd, 2017

Whereas the Government of the United States of America and the Government of Malta desire to increase international tax transparency and improve access of their respective tax authorities to information regarding the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which multinational enterprise groups (“MNE Groups”) operate through the automatic exchange of annual country-by-country reports (“CbC

ARRANGEMENT BETWEEN THE COMPETENT AUTHORITY OF THE UNITED STATES OF AMERICA AND THE COMPETENT AUTHORITY OF NEW ZEALAND

Arrangement for the Exchange of Country-by-Country Reports • May 31st, 2017

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  May 31st, 2017

Whereas, the Government of the United States of America and the Government of New Zealand desire to increase international tax transparency and improve access of their respective tax authorities to information regarding the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which multinational enterprise groups (“MNE Groups”) operate through the automatic exchange of annual country‐by‐country reports (“CbC Reports”), with a view to assessing high‐level transfer pricing risks and other base erosion and profit shifting related risks, as well as for economic and statistical analysis, where appropriate;