Exchange of Information with Respect to MNE Groups Sample Clauses

Exchange of Information with Respect to MNE Groups. Pursuant to the provisions of Article 26 of the Convention, each Competent Authority intends to exchange with the other Competent Authority annually on an automatic basis the CbC Report received from each Reporting Entity that is resident for tax purposes in its jurisdiction, provided that, on the basis of the information provided in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are resident for tax purposes in the jurisdiction of the other Competent Authority, or are subject to tax with respect to the business carried out through a permanent establishment situated in the jurisdiction of the other Competent Authority.
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Exchange of Information with Respect to MNE Groups. Pursuant to the provisions of Article 5A of the TIEA, each Competent Authority intends to exchange with the other Competent Authority annually on an automatic basis the CbC Report received from each Reporting Entity that is resident for tax purposes in its jurisdiction, provided that, on the basis of the information provided in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are resident for tax purposes in the jurisdiction of the other Competent Authority, or are subject to tax with respect to the business carried out through a permanent establishment situated in the jurisdiction of the other Competent Authority.
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Exchange of Information with Respect to MNE Groups. 1. Pursuant to the provisions of Articles 6, 21 and 22 of the Convention, each Competent Authority will annually exchange on an automatic basis the CbC Report received from each Reporting Entity that is resident for tax purposes in its jurisdiction with all such other Competent Authorities of Jurisdictions with respect to which it has this Agreement in effect, and in which, on the basis of the information in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are either resident for tax purposes, or are subject to tax with respect to the business carried out through a permanent establishment.
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Exchange of Information with Respect to MNE Groups. Pursuant to the provisions of Paragraph 4 of the Arrangement, the Competent Authority of the Cayman Islands will annually exchange with the Competent Authority of Guernsey on an automatic basis the CbC Report received from each Reporting Entity that is resident for tax purposes in the Cayman Islands, provided that, on the basis of the information provided in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are resident for tax purposes in Guernsey or are subject to tax with respect to the business carried out through a permanent establishment situated in Guernsey.
Sample 1
Exchange of Information with Respect to MNE Groups. Pursuant to the provisions of Article 6 of the TIEA, the Cayman Islands Competent Authority intends to exchange with the United States Competent Authority annually on an automatic basis the CbC Report received from each Reporting Entity that is resident for tax purposes in the Cayman Islands, provided that, on the basis of the information provided in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are resident for tax purposes in the United States, or are subject to tax with respect to the business carried out through a permanent establishment situated in the United States.
Sample 1
Exchange of Information with Respect to MNE Groups. Pursuant to the provisions of Paragraph 8 of the TIEA, the Competent Authority of the Turks and Caicos Islands will annually exchange with the Competent Authority of the Isle of Man on an automatic basis the CbC Report received from each Reporting Entity that is resident for tax purposes in the Turks and Caicos Islands, provided that, on the basis of the information provided in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are resident for tax purposes in the Isle of Man or are subject to tax with respect to the business carried out through a permanent establishment situated in the Isle of Man.
Sample 1
Exchange of Information with Respect to MNE Groups. Pursuant to the provisions of Article 3 of the TIEA, the Bermuda Competent Authority intends to exchange with the United States Competent Authority annually on an automatic basis the CbC Report received from each Reporting Entity that is resident for tax purposes in Bermuda, provided that, on the basis of the information provided in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are resident for tax purposes in the United States, or are subject to tax with respect to the business carried out through a permanent establishment situated in the United States.
Sample 1
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Exchange of Information with Respect to MNE Groups. Pursuant to the provisions of Paragraph 8 of the TIEA, the Competent Authority of the British Virgin Islands will annually exchange with the Competent Authority of the Isle of Man on an automatic basis the CbC Report received from each Reporting Entity that is resident for tax purposes in the British Virgin Islands, provided that, on the basis of the information provided in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are resident for tax purposes in the Isle of Man or are subject to tax with respect to the business carried out through a permanent establishment situated in the Isle of Man.
Sample 1

Related to Exchange of Information with Respect to MNE Groups

  • Exchange of Information 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.

  • Cooperation and Exchange of Information Seller and Buyer shall provide each other with such cooperation and information as either of them reasonably may request of the other in filing any Tax Return pursuant to this Article VI or in connection with any audit or other proceeding in respect of Taxes of the Company. Such cooperation and information shall include providing copies of relevant Tax Returns or portions thereof, together with accompanying schedules, related work papers and documents relating to rulings or other determinations by tax authorities. Each of Seller and Buyer shall retain all Tax Returns, schedules and work papers, records and other documents in its possession relating to Tax matters of the Company for any taxable period beginning before the Closing Date until the expiration of the statute of limitations of the taxable periods to which such Tax Returns and other documents relate, without regard to extensions except to the extent notified by the other party in writing of such extensions for the respective Tax periods. Prior to transferring, destroying or discarding any Tax Returns, schedules and work papers, records and other documents in its possession relating to Tax matters of the Company for any taxable period beginning before the Closing Date, Seller or Buyer (as the case may be) shall provide the other party with reasonable written notice and offer the other party the opportunity to take custody of such materials.

  • Exchange of Information Upon Request 1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party.

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