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Exchange of information

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  • Global Forum on Transparency and Exchange of Information for Tax Purposes

    The Global Forum is a key international body working on the implementation of international standards on tax transparency. It ensures that these high standards of transparency and exchange of information for tax purposes are in place around the world through its monitoring and peer review activities.

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  • Automatic exchange of information portal

    Automatic exchange of information is the systematic and periodic transmission of tax information by countries to the residence country concerning various categories of income, such as dividends, interest, gross proceeds, royalties, salaries, pensions, etc. Find out more about the work of the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes in this area, including the Common Reporting Standard.

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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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