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Non-Resident Taxation Manual (May 2025)

Annexes

  1. Annex I. Countries with agreements
  2. Annex II. Countries and territories with agreements on the exchange of information on tax matters
  3. Annex III. Limits on taxation 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