The reference to the legal basis upon which the request is based.

A statement confirming that your tax administration has pursued all means available in its own territory to obtain the information except those that ∙ would give rise to disproportionate difficulties.

A statement that the request is in conformity with the laws and administrative practices of your country, that your tax administration could obtain the information if it was within your country and that the request is in conformity with the legal instrument on which it is based.The identity of the person(s) under examination or investigation: name, date of birth (for individuals), marital status (if relevant), TIN and address (including email or internet addresses, if known).

The identity of any foreign taxpayer(s) or entity(ies) relevant to the examination or investigation and, to the extent known, their relationship to the person(s) under examination or investigation: name, marital status (if relevant),TIN (if known), addresses (including email or internet addresses if known), registration number in the case of a legal entity (if known), charts, diagrams or other documents illustrating the relationships between the persons involved.

If the information requested involves a payment or transaction via an intermediary mention the name, addresses and TIN (if known) of the intermediary, including, if known, the name and address of the bank branch as well as the bank account number when bank information is requested.

Relevant background information including the tax purpose for which the information is sought, the origin of the enquiry, the reasons for the request and the grounds for believing that the information requested is held in the territory of the requested party or is in the possession or control of a person within the jurisdiction of the requested party.

The stage of the procedure in the requesting party, the issues identified and whether the investigation is of a civil or administrative nature only or may also have criminal consequences. Where references3are made to domestic law it is useful to provide some explanation as the foreign competent authority will not be familiar with your laws.

The information requested and why it is needed. Also specify the information that may be pertinent (e.g. invoices, contracts).In the context of an income tax convention, whether the request relates to the application of a tax convention or the administration or enforcement of domestic legislation.

The taxes concerned, the tax periods under examination (day, month, year they begin and end), and the tax periods for which information is requested (if they differ from the years examined give the reasons why).

The currency concerned whenever figures are mentioned. The urgency of the reply. State the reasons for the urgency and, if applicable, indicate the date after which the information may no longer be useful.

Whether a translation should be provided if possible (in urgent cases mentioning that no translation is required could speed up the exchange).

If copies of documents orbank records are requested, what type of authentication isnecessary, if any. If the information is likely to be used in a court proceeding and the applicable rules of evidence require the information to be in a certain form, the form should be indicated to the other competent authority.

Whether there are reasons for avoiding notification of the taxpayer under examination or investigation (e.g. if notification may endanger the investigation).

The name, phone, fax number and e-mail address of the tax official who may be contacted if needed, if that person is a delegate of the competent authority.

The request by the competent authority should be drafted in a simple and clear manner. It should be prepared in the native language of the requesting party and accompanied, where practicable, with a translation into the language of the requested party or a common third language.

Alternatively, where this facilitates effective exchange of information, the request may be drafted only in the language of the requested party or a common third language. Any translation should be left to the competent authority of the requesting party if the foreign language skills are not sufficient at the local level.
When responding to a request for information, special problems may arise in the translation of attached documents such as agreements, business correspondence, invoices etc. If no translation is provided by the requested party, the relevant elements of the attached documents should, where9. 10. 11.12. 13.14.15. 16.17. 18.The statements mentioned in # 2 and 3 are mandatory in connection with information exchange4practicable, be identified by the requested party so that the requesting party does not take unnecessary time translating information which may be irrelevant to the request.

Drafting the request in a complete and comprehensive manner is very important. The competent authority should put himself in the position of the recipient of the request and include the information in the request that he would consider important if he were receiving the request. The request should be as detailed as possible and contain all the relevant facts, so that the competent authority that receives the request is well aware of the needs of the applicant contracting party and can deal with the request in the most efficient manner. An incomplete request will increase delays since the foreign competent authority may have to ask for more details to answer the request properly. Also note that certain countries have established checklists of information necessary to carry out certain procedures for obtaining information For details please see the module on country profiles.