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Developing New Technologies to Exchange Information

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Current work to improve exchange of information includes looking not only at barriers to effective exchange of information but also at how better use of the latest information technology can help. OECD countries already have adopted a standard magnetic format for exchange of information. The OECD's Committee on Fiscal Affairs is also considering how technology, and in particular electronic exchange, can be used to expedite exchange of information, and facilitate procedures for the certification of residence for purposes of granting treaty benefits and for refunds. Present work concerns standards for electronic exchange and ensuring the confidentiality and security of such exchanges.
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