Who is a taxableperson and why is the tax year important to them?
谁是应课税的人，为什么是重要的是他们的纳税年度？
2
This means that the country seeking information must produce a substantiated request, naming the taxableperson and the specific bank in question or describing them in sufficient detail.
这意味着该国寻求信息，必须出示证据的要求，应课税命名人及有关具体的银行或足够详细描述了他们。
3
A person making zero-rated supplies is making taxable supplies at a nil rate.