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What is the full form of "TIEA"?

A. Trading and Insurance Enforcement Inc

B. Tax Information Exchange Agreement

C. Transfer of Investor Equity and Assets

D. Trading and Investing in Equity Shares

Answer: Option B

Solution(By Examveda Team)

Tax information exchange agreements (TIEA) provide for the exchange of information on request relating to a specific criminal or civil tax investigation or civil tax matters under investigation. A model TIEA was developed by the OECD Global Forum Working Group on Effective Exchange of Information.

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