OECD Model protocol for the purpose of allowing the automatic and spontaneous exchange of information under a TIEA

This Model Protocol can be used by jurisdictions which have a Tax Information Exchange Agreement (TIEA) in place between them and wish to rely on their TIEA for the purpose of establishing the legal basis for the automatic and/or spontaneous exchange of information.

Source: OECD
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Posted on 1 October 2015 in Multi Data Exchange Solution, Publications

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