IEIM200000 - Legal framework for exchange

This section of the guidance provides more on the different types of legal agreements (IEIM210000) and their background, as well as covering what can be exchanged (IEIM200100), and what it can be used for (IEIM200200 and IEIM200300). It also covers the periods for which the information can be used (IEIM200400).

1. IEIM200010

   Overview
2. IEIM200100

   What we can exchange
3. IEIM200200

   What we can use the information for –taxes covered
4. IEIM200300

   What we can use the information for –uses other than tax
5. IEIM200400

   Timing and periods available
6. IEIM210000

   Types of international agreement
7. IEIM220500

   Agreement versus Arrangement
8. IEIM220700

   The role of the OECD
9. IEIM230000

   Underlying agreements