Agreement on Exchange of Information in Tax Matters

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.

03 May 2002 32 pages English 9789264034853 (PDF)

Author(s): OECD