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Organisational Aspects of Exchange of Information

Organisational Aspects of Exchange of Information. Authority to Exchange Information. Competent Authority Ministry of Finance or Tax Administration ensures co-operation and consistency possible delegation of functions. Exchange of Information. Example of Key Responsibilities - EOI unit

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Organisational Aspects of Exchange of Information

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  1. Organisational Aspects of Exchange of Information

  2. Authority to Exchange Information • Competent Authority • Ministry of Finance or Tax Administration • ensures co-operation and consistency • possible delegation of functions

  3. Exchange of Information Example of Key Responsibilities - EOI unit • Processing exchange requests (specific, spontaneous, automatic, simultaneous audits, public information) • Collection Assistance • Negotiating Memorandums of Understanding with treaty partners • Processing travel requests to a foreign country • All requests are sent and reviewed by the Manager

  4. Role of the tax auditor All exchanges go through the competent authority, but the tax auditors are usually essential to the process. They are often responsible for: • Collecting the information requested by a treaty partner • Requesting the competent authority obtain information from a treaty partner in connexion with the management of audit work • Providing information for spontaneous exchange • Receiving and acting on information received from a treaty partner • Providing and using feedback

  5. Importance of Training • Informs auditors of their legal obligations and the opportunities they are offered by exchange of information • Promotes exchange of information • Increases the number of exchanges

  6. Training • Offer to all parts of the organisation • Provide information in special bulletins and reference guides • Conferences

  7. Training – Subjects covered • Structure and role of the exchange of operations unit • Legal bases for exchange • Information that can be exchanged • Confidentiality rules • Obligations and limitations • Types of exchanges • Important information to provide when making a request • Practical cases • Reference Guides available

  8. How tax authorities encourage the exchange of information • Training, case studies and materials • Field office visits • Recognition • Other methods

  9. Discussion • Discussion of how exchange of information work can be organized • How the competent authority unit is set up • Training and awareness programs • Integration/relationship between EOI unit and compliance functions • Issues encountered

  10. Minister of National Revenue Commissioner of the Canada Revenue Agency (CRA) Deputy Commissioner of CRA Compliance Programs Branch International and Large Business Directorate An example - Canada

  11. Competent Authority Services - Canada Competent Authority Services Division Mutual Agreement Procedures – Advance Pricing Arrangements Section 1 Exchange of Information Services Mutual Agreement Procedures – Technical Cases Mutual Agreement Procedures – Advance Pricing Arrangements Section 3 Competent Authority Programs Section Mutual Agreement Procedures – Advance Pricing Arrangements Section 4 Economic Analysis Mutual Agreement Procedures – Advance Pricing Arrangements Section Section 2

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