By Exchange Agreement

By December 4, 2020 No Comments

This agreement, published in April 2002, is not a binding instrument, but includes two models of bilateral agreements. Many bilateral agreements are based on this agreement (see below). The agreement was born out of the OECD`s work on combating harmful tax practices. The lack of effective exchange of information is one of the main criteria for determining harmful tax practices. The agreement is the standard for the effective exchange of information within the meaning of the OECD`s initiative on harmful tax practices. The aim of this agreement is to promote international cooperation in tax matters through the exchange of information. It was developed by the OECD Global Forum Working Group on Effective Information Exchange. Jurisdictions can also use the text of the articles in the model protocol if they wish to include the automatic and spontaneous exchange of information in a new TIEA. In this regard, legal systems may be based on a bilateral agreement between the competent authority for the implementation of the automatic exchange of information in accordance with the common standard of notification or automatic exchange of reports by country on a TIEA, particularly in cases where it is not (yet) possible to automatically exchange information through the relevant authority within the framework of a relevant multilateral agreement. In June 2015, the OECD`s Tax Affairs Committee (CFA) approved a standard protocol on the agreement.

The standard protocol can be used by jurisdictions if they wish to extend the scope of their existing TIEAs to the automatic and/or spontaneous exchange of information. (а) проводить административные мероприятия, противоречащие законодательству и административной практике этого или другого Договаривающегося Государства; © . . . . . . . . .

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. . . . . . . . See also the TIEAs and TIEAs, signed by the competent court (c), to provide information that would reveal any trade, commercial, commercial or commercial secrets or any information whose disclosure would be contrary to public policy.