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Tax Information Exchange Agreement (Anguilla)

Volume 573: debated on Tuesday 7 January 2014

An arrangement comprising an exchange of letters amending the 2009 tax information exchange agreement (TIEA) with Anguilla was signed in duplicate on 13 and 20 December 2013 to permit automatic and spontaneous exchange of information. At the same time an agreement was also signed to improve international tax compliance which sets out the precise details of the information which will be automatically exchanged.

The text of the agreement to improve international tax compliance has been deposited in the Libraries of both Houses and will be made available on HM Revenue and Customs’ website. The text amending the tax information exchange agreement will be scheduled to a draft Order in Council and laid before the House of Commons in due course.