Common Contracts
1 similar Competent Authority Agreement contracts
Competent Authority AgreementCompetent Authority Agreement • March 12th, 2018
Whereas, the States of Guernsey and the Cayman Islands intend to increase international tax transparency and improve access 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;
