TIEA:
LDF and Swiss-UK Tax Agreement
of this thesis, tax cooperation is the collaboration of two countries in order to
solve tax issues of the individuals from one state.
TIEA is an acronym for a tax information exchange agreement. A TIEA is a legal
instrument used to regulate the exchange of tax information is between two coun-
tries. The information is used by one state in order to prosecute someone for civil
or criminal tax offences. TIEAs were standardised by the OECD to ensure a
common standard.’
* OECD, 2013.
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