List of Declarations Made with Respect to the Convention on Mutual Administrative Assistance in Tax Matters https://www.ditc.ky/legislation-resources/list-of-declarations-made-with-respect-to-the-convention-on-mutual-administrative-assistance-in-tax-matters/
OECD CbCR-related Frequently Asked Questions (CbCR FAQs) https://www.ditc.ky/legislation-resources/oecd-cbcr-related-frequently-asked-questions-cbcr-faqs/
BEPS Actions (see BEPS Action 5) https://www.ditc.ky/legislation-resources/beps-actions-see-beps-action-5/
OECD (2019), Substantial Activities in No or Only Nominal Tax Jurisdictions: Guidance for the Spontaneous Exchange of Information, OECD, Paris https://www.ditc.ky/legislation-resources/9-oecd-2019-substantial-activities-in-no-or-only-nominal-tax-jurisdictions-guidance-for-the-spontaneous-exchange-of-information-oecd-paris/
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