Towards Global Transparency
Chapter 6: Tax Information Exchange Agreements (TIEAs)
Chapter 6 covers Tax Information Exchange Agreements (TIEAs), which have started to be implemented notably after 2002, following the publication of the OECD Model TIEA. At first, only a few TIEAs were signed but following the ‘big bang’ of 2009 more than 800 treaties are currently applicable around the world. This chapter analyses the OECD TIEA Model, notably its scope of application, the various forms of assistance, the secrecy clause and the limits to the exchange of information in this context.
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