External Resources | OFFICIAL SITE: Department for International Tax Cooperation

IRS FATCA Resources

https://www.ditc.ky/legislation-resources/irs-fatca-resources/

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/

OECD Glossary of Tax Terms

https://www.ditc.ky/legislation-resources/oecd-glossary-of-tax-terms/

BEPS Action 5 peer review and monitoring

https://www.ditc.ky/legislation-resources/beps-action-5-peer-review-and-monitoring/

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