IHTM27163 - Foreign property: Double Taxation Conventions: exchange of information: why exchange information?
One of the purposes of Double Taxation Conventions is to바카라 사이트痯rovide바카라 사이트痳ules for exchanging relevant information between the two contracting countries.바카라 사이트�听
To exchange바카라 사이트�information,바카라 사이트痺e must send a bulletin (form 730 -바카라 사이트�IHTM27164) detailing the assets on which the other country might have a claim. What information is provided in the bulletin depends바카라 사이트�largely on바카라 사이트痶he domicile (IHTM13001) or residence of the deceased. Remember that this applies not only when someone becomes beneficially entitled to property following a death but also when they get a capital distribution from a settlement (except in the case of exchanges with France,바카라 사이트�Italy바카라 사이트痑nd Switzerland).바카라 사이트�听
Convention partners will send us bulletins to바카라 사이트�notify us바카라 사이트痶hat we may have a claim to tax, for example, F2092 from the USA, or CA52 from Ireland.바카라 사이트�听
Where specific information is바카라 사이트�required바카라 사이트痜rom a foreign taxation authority that has a Double Taxation Convention with the UK, Technical바카라 사이트痬ay be able to obtain it by writing directly to the foreign taxation authority. This also applies where foreign taxation authorities have a TIEA (Tax Information Exchange Agreement) with the UK or where the country concerned is a signatory to the OECD Convention on Mutual Administrative Assistance in Tax Matters.