Tax information exchange agreements
GPTKB entity
Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International agreement
|
| gptkbp:abbreviation |
TIEA
|
| gptkbp:aimsTo |
Combat tax evasion
Promote tax transparency |
| gptkbp:category |
gptkb:international_relations
Tax law |
| gptkbp:enables |
Exchange of accounting records
Exchange of bank information Exchange of ownership information |
| https://www.w3.org/2000/01/rdf-schema#label |
Tax information exchange agreements
|
| gptkbp:legalBasis |
OECD Model TIEA
|
| gptkbp:monitors |
gptkb:OECD_Global_Forum_on_Transparency_and_Exchange_of_Information_for_Tax_Purposes
|
| gptkbp:negotiatedBy |
National governments
|
| gptkbp:purpose |
Exchange of tax-related information between jurisdictions
|
| gptkbp:relatedTo |
gptkb:Common_Reporting_Standard
gptkb:Double_Taxation_Agreements Automatic exchange of information |
| gptkbp:signedBy |
2002
Multiple countries and territories |
| gptkbp:usedBy |
gptkb:G20
gptkb:OECD gptkb:Financial_Action_Task_Force |
| gptkbp:bfsParent |
gptkb:Double_Taxation_Treaties
|
| gptkbp:bfsLayer |
8
|