Tax information exchange agreement signed between Canada and ANGUILLA
November 17, 2010
A tax information exchange agreement between the Government of Canada and the Government of Anguilla under Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland was signed on October 28, 2010. The Agreement shall enter into force on the date of the later notice by which each Party has notified the other of the completion of its necessary internal procedures for the entry into force of the Agreement.
Consistent with Canada’s international efforts to promote transparency and effective exchange of tax information, the Agreement provides for the mutual exchange of tax information that is possessed by, or accessible to, the taxation authorities of either jurisdiction (in the case of Canada, the Canada Revenue Agency), in order to better administer and enforce taxation laws and to prevent international fiscal evasion. The Agreement is based on the Organisation for Economic Cooperation and Development’s internationally agreed standard on exchange of tax information.
Tax Legislation Division
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