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  • International Exchange of Information

    International Exchange of information (EOI) is one of the key mechanisms used to achieve international co-operation in tax matters. It involves exchanging tax-related information with our treaty partners that is relevant to the administration and enforcement of each other's domestic tax laws.

    We only exchange information where it is foreseeably relevant to the administration and enforcement of the domestic tax laws of the requesting jurisdiction.

    Effective EOI requires that jurisdictions ensure this type of information is available, that it can be obtained by the tax authorities, and that there are appropriate mechanisms in place that allow for the exchange of the information.

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    Last modified: 29 Sep 2017QC 53409