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Versions of s. 233.8(1), definition “qualifying competent authority agreement”, para (b)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2016-12-15 to present available View Source

    requires the automatic exchange of country-by-country reports between the party jurisdictions. (accord admissible)