Income Tax Act · s 86I

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s 86IInterpretation of this Part

In this Part —

“competent authority agreement” means a bilateral or multilateral agreement to improve international tax compliance based on the standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic

Co-operation and Development;

“international tax compliance agreement” means an agreement or arrangement that is declared by the Minister, by an order under section 86K, as an international tax compliance agreement.