<h1>Exchange of Information expanded to banking data and new rules on tax examination abroad and cross-border collection measures.</h1> The protocol broadens the Exchange of Information to include banking information without a domestic interest requirement and permits use of information for non tax purposes when authorized by the supplying State's competent authority; establishes Tax Examination Abroad allowing tax officers of a requesting State to interview individuals and examine records in the requested State as permitted by domestic law; creates Assistance in Collection of Taxes enabling cross border collection and interim asset conservatory measures; adds Limitation of Benefits to prevent treaty abuse; extends treaty coverage to UK resident partnership members and adjusts dividend source taxation rules.