Agreement on Exchange of Information in Tax Matters

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Author(s):
OECD
03 May 2002
Pages:
32
ISBN:
9789264034853 (PDF)
http://dx.doi.org/10.1787/9789264034853-en

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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.

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