Taxation International And Other Provisions Bill Explanatory Notes Supplementary Note

These notes refer to the Taxation (International and Other Provisions) Bill as amended by the Joint Committee on Tax Law Rewrite Bills, ordered by the House of Commons to be printed on 11 January 2010 (HC Bill 44, ISBN 9780215545633). These notes have been published as a House of Lords paper because the Bill, as amended, has not been amended since HC Bill 44 was printed and it has been decided that the Bill should not be printed by the House of Lords

These notes refer to the Corporation Tax Bill as amended by the Joint Committee on Tax Law Rewrite Bills, ordered by the House of Commons to be printed on 11 January 2010 (HC Bill 43, ISBN 978021554538). These notes have been published as a House of Lords paper because the Bill, as amended, has not been amended since HC Bill 43 was printed and it has been decided that the Bill should not be printed by the House of Lords

These notes refer to the Taxation (International and Other Provisions) Bill as introduced in the House of Commons on 19 November 2009 (Bill 2-I, II ISBN 9780215534309)

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

This new edition incorporates revised guidance from H.M Treasury which is designed to promote efficient policy development and resource allocation across government through the use of a thorough, long-term and analytically robust approach to the appraisal and evaluation of public service projects before significant funds are committed. It is the first edition to have been aided by a consultation process in order to ensure the guidance is clearer and more closely tailored to suit the needs of users.