x

The Exchange of Tax Information Portal is an initiative of the Global Forum on Transparency and Exchange of Information for Tax Purposes. The Global Forum conducts peer reviews of its member jurisdictions' ability to co-operate with other tax administrations in accordance with the internationally agreed standard. The standard provides for exchange of information on request where it is foreseeably relevant to the administration and enforcement of the domestic tax laws of the requesting jurisdiction. Effective exchange of information requires that jurisdictions ensure information is available, that it can be obtained by the tax authorities and that there are mechanisms in place allowing for the exchange of that information. The Global Forum's peer review process examines both the legal and regulatory aspects of exchange (Phase 1 reviews) and the exchange of information in practice (Phase 2). The EOI Portal will track the development of these peer reviews, including changes that jurisdictions make in response to the Global Forum's recommendations.

News: Montserrat expands its network for international exchange of...

Montserrat expands its network for international exchange of tax information

2 Nov 2011

Montserrat has signed a tax information exchange agreement with Germany. Montserrat has now signed 12 agreements that meet the international standard which moves it in the category of jurisdictions that have substantially implemented the standard for exchange of information.

http://www.oecd.org/document/62/0,3746,en_21571361_43854757_48980734_1_1_1_1,00.html