Exchange of Information

  • Exchange of Information upon Request - EOIR [read]
  • Automatic Exchange of Information - AEOI [read]
  • Spontaneous Exchange of Information [see below]


​The purpose of the exchange of information is threefold:

  • Increasing transparency, facilitating cooperation on the international aspect of taxation and enhancing certainty for doing business around the globe.





Spontaneous exchange of information

The provision of information to another contracting party that is foreseeably relevant to that other party and the information has not been previously requested. Because of its nature, spontaneous exchange of information relies on the active participation and co-operation of local tax officials (e.g. tax auditors, etc). Information provided spontaneously is usually effective since it concerns particulars detected and selected by tax officials of the sending country during or after an audit or other types of tax investigation. 


Reference to EOI