Definition: Tax Legal Agreements Catalogue ABB is a grouping that covers a variety of legal agreements and arrangements related to taxation at different levels, including bilateral and multilateral agreements, declarations of cross-border arrangements, and joint ventures. These agreements are designed to facilitate tax information exchange, ensure tax compliance, and protect human rights in the context of taxation. Source: EIRA Team Research Additional information: The Tax Legal Agreements Catalogue ABB includes elements such as 'Tax bilateral agreement between member states', which refers to agreements between two countries to avoid double taxation or tax evasion. 'DAC 6 EU level - declaration of cross-border arrangement' refers to the EU's mandatory disclosure rules for cross-border tax arrangements. 'Legal agreement on European human right' refers to agreements that protect human rights in the context of taxation. 'Tax multilateral agreements (e.g., OECD)' refers to agreements between multiple countries, often facilitated by international organizations, to coordinate tax policies. 'Joint venture (to use the same Infrastructure/Portal)' refers to cooperative arrangements between entities for mutual benefit in tax matters. 'Multilateral agreements on tax information exchange' refers to agreements between multiple countries to share tax-related information, enhancing transparency and cooperation. Example: An example of a 'Tax bilateral agreement between member states' could be a Double Taxation Avoidance Agreement (DTAA) between two countries. An example of 'DAC 6 EU level - declaration of cross-border arrangement' could be a multinational corporation reporting a cross-border tax arrangement to the EU. An example of a 'Legal agreement on European human right' could be a treaty protecting individuals from discriminatory tax practices. An example of 'Tax multilateral agreements (e.g., OECD)' could be the OECD's Base Erosion and Profit Shifting (BEPS) project. An example of a 'Joint venture (to use the same Infrastructure/Portal)' could be two companies sharing a tax software platform. An example of 'Multilateral agreements on tax information exchange' could be the Automatic Exchange of Information (AEOI) agreement under the Common Reporting Standard (CRS). LOST view: LV-Legal Agreements Identifier: http://data.europa.eu/dr8/egovera/TaxLegalAgreementsCatalogueGrouping ABB name: egovera:TaxLegalAgreementsCatalogueGrouping EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-18 dct:identifier: http://data.europa.eu/dr8/egovera/TaxLegalAgreementsCatalogueGrouping dct:title: Tax Legal Agreements Catalogue