**GAO-11-730**                      Published: Sep 09, 2011. Publicly Released: Oct 07, 2011.                  

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## Highlights

With trillions of dollars in cross-border financial activity, U.S. tax authorities and others around the world exchange information with each other to administer and enforce compliance with the tax laws of their respective countries. GAO was asked to (1) identify and describe all income tax treaties and other such agreements between the United States and other countries, (2) describe the volume of exchange activity, types of information exchanged between the United States and its treaty partners, and request processing times, and (3) identify opportunities to improve the effectiveness of current U.S. information exchange processes and procedures. GAO analyzed agreement documents, IRS data on information exchanges, and interviewed program officials and the users of exchanged information.

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Sarah Kaczmarek
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## Topics

Information Management

Collection proceduresData collectionGovernment informationInformation accessInformation managementInternational agreementsInternational relationsJurisdictional authorityLaw enforcementPerformance managementTax administrationTreatiesForeign countriesPolicies and procedures