August Agreements

In August 2020, more than 2,500 bilateral exchanges were activated for jurisdictions that committed to exchange CBC reports, and the first automatic exchange of CBC reports took place in June 2018. These include exchanges between the signatories of the Convention on Multilateral Competent Authorities (CBC MCAA), between eu Member States, in accordance with the EU Directive 2016/881/EU, and between signatories of bilateral agreements for the exchange of competent authorities under double taxation agreements or exchange of tax information, including 41 bilateral agreements with the United States. Legal systems continue to negotiate CBC reporting agreements and the OECD will issue regular updates to clarify things for MNE groups and tax administrations. Since more than 100 legal systems have committed to exchange information within the IRS, exchanges between legal systems are generally based on the multilateral convention on mutual tax assistance (convention), in which more than 100 jurisdictions participate, and the Multilateral Competent Authority`s (CRS MCAA) IRS Convention (CRS MCAA), which is based on Article 6. Legal systems can be based on a bilateral agreement, such as a double taxation agreement or an agreement on the exchange of tax information. In addition, some IRS exchanges will be organised on the basis of the relevant EU directive, agreements between the EU and third countries and bilateral agreements such as the agreements between the UK and the CDOT. The August 1980 agreements, sealed in Szczece on 30 August 1980 in Szczece and in Gdansk on 31 August, were an agreement between Solidarity and the Polish communist authorities. They were signed as part of workers` strikes in Gdansk and other coastal sites in the Baltic Sea earlier this month. The agreements contained the famous “21 postulates” which led, among other things, to the legalization of Solidarity. The workers of Gdansk held out until the government abandoned its demands by supporting citizens and other striking groups.

The successful strikers concluded the Gdansk agreement on 31 August 1980 as a genuine social contract with the government. [6] This has enabled citizens to make democratic changes within the communist political structure. The main concern of the workers was the creation of an independent union and the right to strike. In the creation of these new groups, there would be a clear presentation of the needs of workers. When the economic crisis became unbearable, the communist government authorized an increase in food prices for the summer of 1980. Once again, labour unrest erupted across the country.