Considers bilateral tax administration issues. Identifies the core areas of tax administration (provision of information, assessment, dispute resolution and collection of tax) and tax treaty rules targeted at three of these. Discusses automatic exchange of information, spontaneous exchange of information and information on request. Notes the importance of the 1988 multilateral convention on assistance in tax matters and developments and the BEPS project including the common reporting standard, country-by-country reporting and the tax inspectors without borders project. With regard to dispute resolution, the mutual agreement procedure in tax treaties is discussed as a logical extension to a domestic binding rulings system. The extension of that procedure to arbitration of tax disputes is considered, particularly the push toward arbitration under the BEPS project and the MLI. Finally, assistance in the collection of tax by one tax authority on behalf of another tax authority is discussed. The discussion considers the recent break down of an original resistance to assistance in collection and the importance of the 1988 multilateral convention is again noted. Relevant EU Law is discussed, including the Directive on Cooperation in the Field of Taxation, Directive on Dispute Resolution Mechanisms and Directive on Mutual Assistance for Recovery of Tax Claims.