Guidance

Overview of Tax Information Exchange Agreements

Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.

Documents

Details

Tax Information Exchange Agreements are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information.

They enable governments to enforce their domestic tax laws by exchanging information relevant to a tax matter covered by the arrangements.

Published 29 August 2014
Last updated 23 November 2018 + show all updates
  1. The guidance has been updated to remove references to the EU directive on taxation of savings, which is no longer in effect.
  2. First published.