Common Contracts
2 similar Competent Authority Agreement contracts
Competent Authority Agreement between the Isle of Man and Guernsey on the Exchange of Country-by-Country ReportsCompetent Authority Agreement • August 3rd, 2017
Whereas, the Government of the Isle of Man and the States of Guernsey 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 (MNE) Groups operate through the automatic exchange of annual 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;
Competent Authority Agreement between the Isle of Man and Guernsey on the Exchange of Country-by-Country ReportsCompetent Authority Agreement • August 3rd, 2017
Whereas, the Government of the Isle of Man and the States of Guernsey 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 (MNE) Groups operate through the automatic exchange of annual 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;
