Published 16 September 2021
Exchange of information is an essential tool for tax authorities worldwide to ensure that all taxpayers pay the correct amount of tax. In order to support them, the Global Forum on Transparency and Exchange of Information for Tax Purposes, the World Bank Group and the African Development Bank are jointly publishing a new version of the Manual on Exchange of Information.
The model manual can easily be tailored to address a jurisdiction’s specific needs. It also provides checklists and various template letters to deal with the main forms of communications carried out by EOI units.
The previous version of the manual, issued in 2013 by the Global Forum and the World Bank Group, was dedicated to exchange of information on request and spontaneous exchange of information. This new edition covers a broader range of exchange of information tools, such as simultaneous tax examinations allowing two or more jurisdictions to conduct simultaneous audits of persons of common or complementary interest, or tax examinations abroad to collect information in a foreign jurisdiction.