Agreement on Exchange of Information in Tax Matters
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 2002
Place of publication: Paris
Language: eng
Format: [electronic resource] /
Number of pages: 32
ISBN-13: 9789264034853
Subjects: Taxation
Description: This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of the OECD's collaboration with the jurisdictions that have committed to improve transparency and establish effective exchange of information in tax matters.