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Nordic cooperation on exchange of information

Nordic cooperation on exchange of information. Introduction. Nordic cooperation in general Nordic cooperation in the tax area Exchange of information Assistance in collection Other tax related areas. Legal instruments. The multilateral Nordic tax treaty

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Nordic cooperation on exchange of information

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  1. Nordic cooperationonexchangeofinformation

  2. Introduction Nordic cooperation in general Nordic cooperation in thetax area Exchange ofinformation Assistance in collection Othertaxrelated areas

  3. Legal instruments The multilateral Nordic taxtreaty The multilateral Nordic treatyon mutual administrative assistance in tax matters COE/OECD conventionon mutual administrative assistance in tax matters DTAs and TIEAswithnon-Nordiccountries

  4. Howthecooperation is organised The Nordic Agenda A numberofworkinggroups – examples My presentationwillfocusontwoprojects: Automaticexchangeofinformationwithinthe Nordic countries Exchange ofinformationonrequestwith DTA and TIEA partners

  5. The Nordic AEoIproject (1) AutomaticEoI and prefilled taxreturns – theobstaclesoftoday The goal oftheproject: Enablethecountryofresidence to takeintoaccountpaymentsmade in another Nordic countrywhenthe prefilled taxreturnsareprinted

  6. The Nordic AEoIproject (2) The challengesonthequalityoftheinformation: TIN (TaxIdentificationNumbers) Specifyingtheincome Exchange rates The technicalissues

  7. The Nordic AEoIproject (3) Moving forward: EoIon Nordic TINs by September 2014 Pensions and employmentincome – testing and analysing in 2013 Pensions in 2014 Employmentincome in 2015

  8. Nordic cooperationonEoIwith TIEA/DTA partners (1) The Nordic TIEA negotiationproject The NAIS-group

  9. Nordic cooperationonEoIwith TIEA/DTA partners (2) The cooperationbetweenthe Nordic countries and the TIEA/DTA partners: Competentauthoritymeetings CompetentAuthorityAgreements Discuss legal and practicalissuesthatarise or mayarise from theuseoftheTIEAs/DTAs

  10. Nordic cooperationonEoIwith TIEA/DTA partners (3) The cooperationbetweenthe Nordic countries: Monitor theresultsoftheTIEAs and DTAs Take action if a TIEA/DTA partner does not fullfill itsEoIobligations Establish best practices for auditors, for instanceregardingtheselectionof cases suitable for EoI

  11. Nordic cooperationonEoIwith TIEA/DTA partners (4) Workshops for auditors Establish a Nordic portal onEoI Create a higherlevelofawarenessonEoIamongauditors and others

  12. Sometimes simple routinechangesonexchangeofinformationgiveunexpectedresults…….

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