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Statements

Subject Item
dbr:Tax_information_exchange_agreement
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Tax information exchange agreement
rdfs:comment
Tax information exchange agreements (TIEA) provide for the exchange of information on request relating to a specific criminal or civil tax investigation or civil tax matters under investigation. A model TIEA was developed by the OECD . This exchange of information on request was supplemented by an automatic process on 29 October 2014. The automatic process is to be based on a Common Reporting Standard.
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Tax information exchange agreements (TIEA) provide for the exchange of information on request relating to a specific criminal or civil tax investigation or civil tax matters under investigation. A model TIEA was developed by the OECD . This exchange of information on request was supplemented by an automatic process on 29 October 2014. The automatic process is to be based on a Common Reporting Standard.
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