Exchange of information: treaty enables cross-border tax information sharing for administration and criminal tax matters. The Agreement authorises competent authorities to exchange information relevant to the administration and enforcement of domestic tax laws, including ... Summary
Exchange of information: treaty enables cross-border tax information sharing for administration and criminal tax matters.
The Agreement authorises competent authorities to exchange information relevant to the administration and enforcement of domestic tax laws, including determination, assessment, collection, recovery and investigation or prosecution of tax matters; it applies immediately to criminal tax matters and to other covered matters for taxable periods beginning on or after the entry-into-force date, while preserving the legal rights and safeguards of persons in the requested Party so long as those safeguards do not unduly prevent or delay effective exchange of information.
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