Definition: The Central Liaison Office plays a crucial role in managing and facilitating the exchange of tax-related information between different tax authorities within the European Union. As an ArchiMate business role, it is responsible for ensuring the smooth operation of administrative cooperation and mutual assistance in tax matters. This includes the collection, analysis, and dissemination of tax data, as well as the coordination of joint audits and control activities. The Central Liaison Office also provides technical assistance and support to other tax authorities, helping them to interpret and apply tax regulations correctly. Source: EIRA team Additional information: The Central Liaison Office plays a crucial role in the administration and coordination of tax-related matters across different jurisdictions. This role is responsible for ensuring the smooth and efficient exchange of tax-related information between various tax authorities within the European Union. The Central Liaison Office is tasked with the responsibility of managing and facilitating communication between different tax authorities. This includes the exchange of information on tax matters, the coordination of joint audits, and the resolution of cross-border tax disputes. In addition, the Central Liaison Office also plays a key role in the implementation of tax regulations and directives. This includes ensuring compliance with the various tax laws and regulations, providing guidance and advice on tax matters, and assisting in the interpretation and application of tax laws and regulations. Furthermore, the Central Liaison Office also has a role in the development and implementation of tax policies and strategies. This includes participating in the formulation of tax policies, providing input into the development of tax strategies, and contributing to the overall strategic direction of the tax administration. As an ArchiMate business role, the Central Liaison Office is represented as a key actor in the business layer of the ArchiMate framework. This means that the role is involved in the execution of business processes, the operation of business functions, and the realization of business services. The Central Liaison Office, therefore, plays a critical role in the overall functioning and operation of the tax administration. Example: 1. The Central Liaison Office is responsible for facilitating communication between tax authorities of different member states. For instance, if there is a discrepancy in the tax information of a multinational corporation, the office will coordinate with the respective tax authorities to resolve the issue. 2. The office plays a crucial role in the exchange of tax-related information. It ensures that all member states have access to the necessary data to enforce their tax laws effectively. This includes information about taxable income, tax paid, and other relevant financial details. 3. It also oversees the implementation of mutual agreement procedures. These are processes that member states follow to resolve tax disputes that affect the interests of both states. The Central Liaison Office ensures that these procedures are carried out correctly and efficiently. 4. The office is involved in the administration of advance pricing agreements. These are agreements that determine the pricing of transactions between associated enterprises in different member states. The Central Liaison Office ensures that these agreements are in line with the arm's length principle. 5. The Central Liaison Office also plays a role in the enforcement of double taxation agreements. These are treaties between two or more countries to prevent the same income from being taxed twice. The office ensures that these agreements are properly implemented and that taxpayers are not unfairly taxed. 6. Lastly, the office is responsible for coordinating joint audits. These are audits that are carried out by two or more member states on a taxpayer that operates in their jurisdictions. The Central Liaison Office ensures that these audits are carried out effectively and that the results are shared among the participating states. LOST view: OV-Digital Public Service Providers Identifier: http://data.europa.eu/dr8/egovera/CentralLiasonOfficeBusinessActor EIRA traceability: eira:DigitalPublicServiceDeliveryConsumerBusinessRole ABB name: egovera:CentralLiasonOfficeBusinessActor EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/CentralLiasonOfficeBusinessActor dct:title: Central Liason Office Business-actor