tiktok���˰�

1. Automatic Exchange of Information: Additional provisions for systematic and periodic transmission of tax information, included when parties have the technical capability and mutual interest

2. Spontaneous Exchange of Information: Procedures for sharing information discovered to be of interest without prior request, included when parties agree to more proactive cooperation

3. Joint Audits: Framework for conducting simultaneous tax examinations, included when parties anticipate need for coordinated investigations

4. Presence of Foreign Officials: Detailed procedures for hosting foreign tax officials, included when parties expect frequent in-person collaboration

5. Force Majeure: Provisions for handling circumstances preventing compliance, included in regions prone to natural disasters or political instability

6. Data Protection Standards: Additional specific data protection requirements, included when one or both parties have stringent data protection laws

1. Schedule A - Competent Authorities: Detailed contact information and procedures for competent authorities in both jurisdictions

2. Schedule B - Covered Taxes: Comprehensive list of specific taxes covered under the agreement

3. Schedule C - Information Request Format: Standardized forms and templates for making information requests

4. Schedule D - Security Protocols: Technical specifications for secure information transmission

5. Schedule E - Timeline Requirements: Specific timeframes for responding to different types of requests

6. Appendix 1 - Data Protection Standards: Detailed technical and organizational measures for protecting exchanged information

7. Appendix 2 - Cost Allocation Guidelines: Detailed procedures for calculating and allocating costs of information exchange