Exchange of information

Focus

Automatic exchange of information (also called routine exchange by some countries) involves the systematic and periodic transmission of “bulk” taxpayer information by the source country to the residence country concerning various categories of income (e.g. dividends, interest, royalties, salaries, pensions, etc).
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The Convention is a freestanding multilateral agreement designed to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of the taxpayers. The Convention provides for all forms of administrative co-operation between the parties in the assessment and collection of taxes, in particular with a view to combating tax avoidance and evasion.
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The Global Forum conducts peer reviews of its member jurisdictions' ability to co-operate with other tax administrations in accordance with the internationally agreed standard. The standard provides for exchange of information on request where it is foreseeably relevant to the administration and enforcement of the domestic tax laws of the requesting jurisdiction.
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What's New

Related Work

OECD’s Gurría welcomes international progress towards automatic exchange of information  24 March 2014 

OECD delivers new single global standard on automatic exchange of information
13 February 2014

Kazakhstan signs the Convention on Mutual Administrative Assistance in Tax Matters
23 December 2013


Global Forum moves toward automatic exchange of tax information and transparency
22 November 2013

A boost to transparency and international tax co-operation 
21 November 2013

 
 OECD Secretary-General welcomes Liechtenstein's moves towards transparency
14 November 2013
 
   

Video

Developing countries' perspective on the OECD/G20 BEPS project

Senior tax officials from more than 100 jurisdictions and international organisations recently met in Paris during the 18th Annual Tax Treaty Meeting to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).

» More videos on BEPS

 

 

 

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