Exchange of information

Automatic Exchange of Information: What It Is, How It Works, Benefits, What Remains To Be Done


Automatic Exchange of Information

Publication Date: 23/07/2012
Pages: 22

This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area. In particular, the report gives answers to the following basic questions: (i) what is automatic exchange of information, (ii) how does it work, (iii) what is the legal basis, (iv) what is the current state of play (v) does automatic exchange work, and (vi) what is the OECD doing in this area and what still needs to be done.




Press Release
23/07/2012 - Improving international tax co-operation:  OECD releases reports on automatic exchange and tax confidentiality
Table of Contents

I. Introduction

II. What is automatic exchange of information?

III. How does automatic exchange of information work?

IV. What is the legal basis for automatic exchange?

V. Current state of play

VI. Does automatic exchange work?

VII. What is the OECD doing in this area and what still needs to be done?

More information
For further information, please contact Achim Pross ( or Stephanie Smith ([email protected]) from the Centre for Tax Policy and Administration.