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Non-Resident Taxation Manual (February 2024)


  1. Annex I. Countries with agreement
  2. Annex II. Countries and territories with agreements on the exchange of information on tax matters
  3. Annex III. Taxation limits in agreements
  4. Appendix IV. Non-cooperative jurisdictions
  5. Annex V. EU and EEA countries with which there are regulations on mutual assistance regarding the exchange of tax information