Tax information exchange agreements (TIEA) provide for the exchange of information on request relating to a specific criminal or civil tax investigation or civil tax matters under investigation. [1]
A model TIEA was developed by the OECD Global Forum Working Group on Effective Exchange of Information. This exchange of information on request was supplemented by an automatic process on 29 October 2014. [2] The automatic process is to be based on a Common Reporting Standard.
Typically, a TIEA contains the following provisions:
The legality of Intergovernmental Agreements (IGAs) has been challenged on the basis that any agreement between governments which bind each government essential represents a treaty. As the United States constitution does not permit the Executive Branch to unilaterally implement treaties without the consent of the senate, many maintain that IGAs lack a basis in the US constitution. [3] IGAs were not described or envisioned in the FATCA legislation, but were conceived and implemented after the fact when it became clear that FATCA would fail without them. [4]
This is a list of the lists of islands in the world grouped by country, by continent, by body of water, and by other classifications. For rank-order lists, see the other lists of islands below.
This is a list of lists of universities and colleges by country, sorted by continent and region. The lists represent educational institutions throughout the world which provide higher education in tertiary, quaternary, and post-secondary education.
Each entry below presents a list of topics about a specific nation or state (country), followed by a link to the main article for that country. Entries for nations are in bold type, while those for subnational entities are in normal (unbolded) type.
The following are the regional bird lists by continent.
At the 1996 Summer Olympics in Atlanta, 44 events in athletics were contested. There were a total number of 2053 participating athletes from 191 countries.
The 1st IAAF World Indoor Championships in Athletics were held in Indianapolis, United States from March 6 to March 8, 1987. The championship had previously been known as the World Indoor Games, which were held once before changing the name.
The 2004 World Junior Championships in Athletics were held in Grosseto, Italy on 12–18 July.
The 2005 Caribbean Cup was the thirteenth edition of the Caribbean Cup hosted by Barbados and won by Jamaica. In all, 30 countries were invited, of which, 22 participated and 8 withdrew.
This is a list of articles holding galleries of maps of present-day countries and dependencies. The list includes all countries listed in the List of countries, the French overseas departments, the Spanish and Portuguese overseas regions and inhabited overseas dependencies.
A high-income economy is defined by the World Bank as a country with a gross national income per capita of US$14,005 or more in 2023, calculated using the Atlas method. While the term "high-income" is often used interchangeably with "First World" and "developed country," the technical definitions of these terms differ. The term "first world" commonly refers to countries that aligned themselves with the U.S. and NATO during the Cold War. Several institutions, such as the Central Intelligence Agency (CIA) or International Monetary Fund (IMF), take factors other than high per capita income into account when classifying countries as "developed" or "advanced economies." According to the United Nations, for example, some high-income countries may also be developing countries. The GCC countries, for example, are classified as developing high-income countries. Thus, a high-income country may be classified as either developed or developing. Although Vatican City is a sovereign state, it is not classified by the World Bank under this definition.
National records in athletics are the marks achieved by a nation's best athlete or athletes in a particular athletics event. These records are ratified by the respective national athletics governing body. A national record may also be the respective continental record, or even the world record (WR) in that event.
The 2011 CONCACAF U-17 Championship qualification tournaments took place in 2010 to qualify national teams for the 2011 CONCACAF U-17 Championship.
The British Overseas Territories maintain their own entry requirements different from the visa policy of the United Kingdom. As a general rule, British citizens do not have automatic right of abode in these territories.
This is a list of the Estonia national football team results from 2010 to 2019.
This is a list of articles covering the history of present-day nations, states, and dependencies. Countries are listed in bold under their respective pages, whereas territories and dependencies are not. Disputed and unrecognized countries are italicized.
List of country-specific articles on cannabis.