Exchange of Information

Exchange of information is an important tool in fighting non-compliance with the tax laws in an increasingly borderless world.  The Committee on Fiscal Affairs is working to improve exchange of information both from a legal and a practical perspective. Find out more.

What's new

Bermuda signs tax information accord with Germany

03-Jul-2009

Bermuda and Germany today signed a bilateral agreement for the exchange of information for tax purposes, bringing to 13 the number of such agreements that Bermuda has entered into.

Gibraltar has signed a bilateral agreement for the exchange of information for tax purposes with Ireland

25-Jun-2009

Gibraltar and Ireland signed yesterday, 24 June 2009, a bilateral agreement for the exchange of information for tax purposes, bringing to 2 the number of such agreements entered into by  Gibraltar.

New TIEA signed between the Cayman Islands and Ireland

24-Jun-2009

The Cayman Islands and Ireland signed yesterday, 23 June 2009, in Berlin, a bilateral agreement for the exchange of information for tax purposes, bringing to 10 the number of such agreements entered into by the Cayman Islands.

OECD’s Gurría welcomes recent progress in moves to combat tax evasion

23-Jun-2009

Addressing a conference organised by the French and German governments  in Berlin on the fight against tax fraud and evasion, OECD Secretary-General Angel Gurría welcomed progress in implementing international standards of transparency and exchange of information for tax purposes.

Bermuda signs tax information accord with the Netherlands

08-Jun-2009

Bermuda and the Netherlands today signed a bilateral agreement for the exchange of information for tax purposes, bringing to 12 the number of such agreements that it Bermuda has entered into and thereby crossing the threshold for being considered to have substantially implemented the internationally agreed standard in this area.

Luxembourg strengthens tax information exchange provisions

04-Jun-2009

Luxembourg has today signed a protocol to its double taxation convention with Denmark. The protocol, which allows exchange of bank information for tax purposes, brings the convention up to the OECD standard.

Andorra, Liechtenstein and Monaco removed from OECD List of Unco-operative Tax Havens

27-May-2009

In the light of recent political commitments made by Andorra, Liechtenstein and Monaco to implement the OECD standards of transparency and effective exchange of information and the timetable set for the implementation, the OECD’s Committee on Fiscal Affairs has decided to remove all three jurisdictions  from its List of Unco-operative Tax Havens. 

Luxembourg, U.S. agree to exchange bank information for tax purposes

20-May-2009

Luxembourg has signed an agreement for the exchange of bank information on request in all tax matters with the U.S., marking a major step forward in international efforts to counter tax evasion.

British Virgin Islands signs tax information agreements with Nordic economies

19-May-2009

The British Virgin Islands has signed bilateral agreements with seven Nordic economies - Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden - on exchange of information for tax purposes.

Bahrain moves forward to strengthen tax information exchange provisions

07-May-2009

A protocol to the existing Bahrain-France Convention for the Avoidance of Double Taxation was signed today in Paris.

Bermuda signs eight new tax information agreements

17-Apr-2009

Bermuda has signed 8 new tax information exchange agreements, with 7 Nordic economies – Denmark, Sweden, Finland, Greenland, Iceland, Norway and the Faroe Islands, and with New Zealand, bringing to 11 the number of such agreements it has entered into.

International tax information standards win further support

07-Apr-2009

At a press conference in Paris held jointly with the EU’s Commissioner for Taxation and Customs Union, László Kovács, OECD Secretary-General Angel Gurría welcomed commitments to the internationally agreed standard on exchange of information for tax purposes by Costa Rica, Malaysia, Philippines and Uruguay and commented on the OECD’s ongoing drive to combat tax evasion. 

OECD welcomes Uruguay’s commitment to OECD tax information exchange standards

03-Apr-2009

The OECD welcomed today the formal endorsement by Uruguay of its tax information exchange standards.  In a letter to Angel Gurría, Secretary-General of the OECD, Uruguay’s Finance Minister, Alvaro García, informed the OECD that Uruguay formally endorses the OECD’s standards on transparency and exchange of information, as set out in the 2005 version of Article 26 of the OECD Model Tax Convention.

Following G20 OECD delivers on tax pledge

02-Apr-2009

Following the G20 meeting and communiqué, the OECD Secretariat has provided a detailed report on progress by financial centres around the world towards implementation of an internationally agreed standard on exchange of information for tax purposes.

Cayman Islands signs tax information agreements with Nordic economies

01-Apr-2009

The Cayman Islands has signed bilateral agreements with seven Nordic economies - Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden -on exchange of information for tax purposes.

OECD welcomes Monaco pledge on exchange of information in tax matters

26-Mar-2009

OECD Secretary-General Angel Gurría welcomed an announcement by Monaco that it is prepared to enter into agreements for the exchange of information in all tax matters in accordance with international standards developed by the OECD and recognised by the United Nations.

Macao, China announces plans to implement OECD standards

23-Mar-2009

The OECD welcomed an announcement by Macao, China that it intends to implement the OECD standards on transparency and exchange of information for tax purposes. Macao, China  stated that it proposes to modify its domestic legislation before the end of 2009 to enable it to exchange bank information on request with other jurisdictions.

 

Improved tax cooperation a boost to restoring financial confidence - Gurría

15-Mar-2009

Moves by major financial centres to improve transparency and exchange of information for tax purposes mark a significant step forward in international tax cooperation and a welcome result of more than 12 years of OECD work reinforced by the imminence of the G-20 summit next month, OECD Secretary-General Angel Gurría said.

Moves by financial centres boost OECD fight against tax evasion

12-Mar-2009

Moves by a number of financial centres over recent weeks in favour of transparency and exchange of information on tax matters have given a welcome boost to efforts to counter international tax evasion, OECD Secretary-General Angel Gurría said.

 

OECD Manual on the Implementation of Exchange of Information Provisions for Tax Purposes - now available in Spanish

09-Dec-2008

The Manual provides practical assistance to officials dealing with exchange of information for tax purposes and may also be useful in designing or revising national manuals. It has been developed with the input of both member and non-member countries.  It is presented in a modular form which allows countries to tailor the design of their own manuals by incorporating only the modules that are relevant to their specific exchange of information programmes.  It is available in EnglishFrench and now also in Spanish.

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Report on the progress made since the 2000 report, and the first progress report in 2003.

Improving Access to Bank Information for Tax Purposes: The 2007 Progress Report