organisational aspects of exchange of information
DESCRIPTION
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 - PowerPoint PPT PresentationTRANSCRIPT
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 unitExample 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
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
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
Training
• Offer to all parts of the organisation• Provide information in special
bulletins and reference guides• Conferences
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
How tax authorities encourage the exchange of information
• Training, case studies and materials• Field office visits• Recognition• Other methods
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
An example - Canada
Minister of National Revenue
Commissioner of the Canada Revenue Agency (CRA)
Compliance Programs Branch
Deputy Commissioner of CRA
International and Large Business Directorate
11
Competent Authority Services - Canada
Exchange of Information Services
Mutual Agreement Procedures – Technical Cases
Competent Authority Programs Section
Economic Analysis Mutual Agreement Procedures – Mutual Agreement Procedures – Advance Pricing Arrangements Advance Pricing Arrangements
Section 4Section 4
Mutual Agreement Procedures – Mutual Agreement Procedures – Advance Pricing Arrangements Advance Pricing Arrangements
Section 3Section 3
Competent Authority Services Competent Authority Services DivisionDivision
Mutual Agreement Procedures – Mutual Agreement Procedures – Advance Pricing Arrangements Advance Pricing Arrangements
Section 1Section 1
Mutual Agreement Procedures – Mutual Agreement Procedures – Advance Pricing Arrangements Section Advance Pricing Arrangements Section
Section 2Section 2