MLI, BEPS, DAC6 and International Exchange of Information

MLI, BEPS, DAC6 and international exchange of information

Documents

• Declaration on the Absence of Aggressive Tax Planning for the Purposes of Participation in Public Procurement Procedures
• Rulebook on Tax Governance of a Multinational Group
• Group Member Data Collection Form for GloBE Information Return on Global Minimum Tax
• Assessment Form for the Coverage of Multinational Groups by the Global Minimum Tax (Pillar Two)
• Hybrid Mismatch Identification Form for Cross-Border Financial Instruments (BEPS Action 2)
• Form for Verification of Entitlement to Benefits under a Double Taxation Avoidance Agreement (Limitation on Benefits Clause)
• Rulebook on Due Diligence of Financial Institution Clients pursuant to the CRS Standard
• Declaration of Economic Substance of a Foreign Associated Entity
• Taxpayer's Statement on the Tax Administration's Findings Based on International Exchange of Information
• Taxpayer's Request for Access to Information Received Through International Exchange of Tax Information
• Request for Correction of Inaccurately Reported Data within the Automatic Exchange of Tax Information Framework
• Client Notification Regarding Submission of Data to Competent Authorities Through Automatic Exchange of Information
• Declaration of Foreign Person Status for FATCA Regulation Purposes (Equivalent to Form W-8BEN)
• Declaration of Passive Non-Financial Entity Status and Controlling Persons for CRS and FATCA Regulatory Purposes
• Account Holder's Declaration of Change in Circumstances Material to CRS Status
• Clause on Cooperation of Contracting Parties in Fulfilling Reporting Obligations with Respect to Cross-Border Arrangements
• Entity Tax Residency Self-Certification Form under the CRS Standard
• Individual Tax Residency Self-Certification Form under the CRS Standard
• Agreement on the Allocation of the Reporting Obligation for a Cross-Border Arrangement between an Intermediary and a Taxpayer
• Register of Cross-Border Arrangements Reported under the DAC6 Directive
• Checklist for Verification of Hallmarks of a Cross-Border Arrangement under the DAC6 Directive
• Intermediary's Declaration of Invocation of Professional Privilege with Respect to DAC6 Reporting Obligations
• Notification of a Reportable Cross-Border Arrangement (DAC6)
• Request for Initiation of Arbitration in the Mutual Agreement Procedure pursuant to the Multilateral Convention (MLI)
• Template for Analysis of the Impact of the Multilateral Convention (MLI) on the Application of a Specific Double Taxation Avoidance Agreement
• Declaration on Fulfillment of the Principal Purpose Test (PPT) for Claiming Benefits under a Double Taxation Avoidance Agreement