Exchange of tax information: model rules enable bilateral and multilateral cooperation to combat harmful tax practices and promote transparency. The Agreement sets a standard for the exchange of information on tax matters via two models: a multilateral instrument that operates as an integrated ... Summary
Exchange of tax information: model rules enable bilateral and multilateral cooperation to combat harmful tax practices and promote transparency.
The Agreement sets a standard for the exchange of information on tax matters via two models: a multilateral instrument that operates as an integrated bundle of bilateral treaties (binding only between mutually identified parties), and a bilateral model agreement. It is intended to promote international co operation, address harmful tax practices caused by lack of information exchange, permit implementation through other instruments by mutual agreement, and be interpreted with reference to its detailed Commentary where parties so provide.
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