Exchange of information

Focus

  • Automatic Exchange of Information

    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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  • Convention on Mutual Administrative Assistance in Tax Matters

    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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  • Training events on Automatic Exchange of Information

    The Global Forum on Transparency and Exchange of information and the OECD will hold several training events on exchange of information this year.

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