Arrangement for the Exchange of Country-by-Country Reports Sample 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 AUSTRIA

Arrangement for the Exchange of Country-by-Country Reports • June 17th, 2019

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  June 17th, 2019

Whereas the United States of America and Austria 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

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

Arrangement for the Exchange of Country-by-Country Reports • November 29th, 2021

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  November 29th, 2021

Whereas the Government of the United States of America and the Government of the Republic of Turkey 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 HELLENIC REPUBLIC AND THE COMPETENT AUTHORITY OF THE UNITED STATES OF AMERICA

Arrangement for the Exchange of Country-by-Country Reports • May 2nd, 2018

• Contract Type
  Arrangement for the Exchange of Country-by-Country Reports
• Filed
  May 2nd, 2018

Whereas the Government of the Hellenic Republic and the Government of the United States of America 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;