Definition: Agreements with tax intermediaries refer to the contractual arrangements between tax authorities and third-party entities such as tax advisors, accountants, or law firms, who assist taxpayers in fulfilling their tax obligations. These intermediaries play a crucial role in the tax system by providing advice, preparing tax returns, and representing taxpayers in their dealings with tax authorities. The agreements define the responsibilities, obligations, and rights of both parties, ensuring compliance with tax laws and regulations, promoting transparency, and preventing tax evasion and fraud. In the ArchiMate business role, these intermediaries facilitate the execution of tax-related processes and activities. Source: EIRA team Additional information: Agreements with tax intermediaries refer to the formal arrangements or contracts between tax authorities and third-party entities, such as tax advisors, accountants, lawyers, and financial institutions, who assist taxpayers in fulfilling their tax obligations. These intermediaries play a crucial role in the tax system as they help taxpayers understand and comply with complex tax laws and regulations. In the context of the European Taxes Regulation, these agreements are designed to ensure that tax intermediaries adhere to the legal requirements and standards set by the European Union (EU). They outline the responsibilities and obligations of tax intermediaries, including the provision of accurate and timely information, maintaining confidentiality of taxpayer information, and ensuring compliance with tax laws. The agreements also stipulate the penalties for non-compliance, which may include fines, sanctions, or loss of license to operate. They may also include provisions for cooperation and information exchange between tax authorities and intermediaries to facilitate tax administration and enforcement. As an ArchiMate business role, the tax intermediary is responsible for executing these agreements, ensuring that all activities align with the stipulated rules and regulations. This includes providing advice to taxpayers, preparing and submitting tax returns, and liaising with tax authorities on behalf of taxpayers. The tax intermediary must also monitor changes in tax laws and regulations and update their practices accordingly to ensure continued compliance. Example: 1. Advance Pricing Agreements (APAs): These are agreements between tax authorities and taxpayers that specify the method of determining transfer pricing for intra-group transactions over a certain period. This ensures predictability and avoids future tax disputes. 2. VAT Grouping Agreements: In some European countries, related companies can form a VAT group, where they are treated as a single taxable person for VAT purposes. This simplifies administrative procedures and prevents VAT charges on transactions within the group. 3. Tax Ruling Agreements: These are agreements where tax authorities provide a taxpayer with a binding interpretation on how tax law applies to a specific situation or transaction. This provides legal certainty and predictability for the taxpayer. 4. Cooperative Compliance Agreements: These are agreements where large businesses voluntarily disclose their tax planning strategies to tax authorities in exchange for certainty and faster resolution of tax issues. This promotes transparency and cooperation between tax authorities and businesses. 5. Mutual Agreement Procedures (MAPs): These are procedures that allow taxpayers to resolve disputes involving double taxation with the tax authorities of two or more countries. This ensures that taxpayers are not taxed twice on the same income. 6. Tax Payment Deferral Agreements: These are agreements where tax authorities allow taxpayers to defer their tax payments over a certain period. This can provide financial relief for taxpayers facing temporary financial difficulties. 7. Tax Incentive Agreements: These are agreements where tax authorities provide tax incentives, such as tax credits or exemptions, to businesses that meet certain criteria, such as investing in certain sectors or creating jobs. This encourages businesses to engage in activities that benefit the economy. LOST view: OV-Organisational Agreements Identifier: http://data.europa.eu/dr8/egovera/AgreementsWithTaxIntermediariesContract EIRA traceability: eira:OrganisationalAgreementContract ABB name: egovera:AgreementsWithTaxIntermediariesContract EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/AgreementsWithTaxIntermediariesContract dct:title: Agreements With Tax Intermediaries Contract