Page 377 - International Taxation IRS Training Guides

Key Provisions of Tax Treaties:

Administration (Cont’d)

 Specific
Information Exchanged
including;
• Tax return information,
o Filing status and address

o Income and expenses

o Information returns

• Business
records, invoices, contracts, agreements
and other financial records
• Bank, brokerage,

Exchanges of Information
 Automatic

Annual, and Periodic
• Fixed, Determinable,

Exchanges of Information
 Spontaneous
• Information suggesting non-compliance with tax laws of a foreign

jurisdiction

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