Australia

Australia has exchange of information relationships with 81 jurisdictions through 44 DTCs and 38 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Korea, Republic of DTC  12 Jul 1982  1982-07-12 1 Jan 1984  1984-01-01 Yes No
Bahamas, The TIEA  30 Mar 2010  2010-03-30 1 Jul 2010  2010-07-01 Yes Yes
New Zealand DTC  26 Jun 2009  2009-06-26 19 Mar 2010  2010-03-19 Yes Yes
Bermuda TIEA  10 Nov 2005  2005-11-10 20 Sep 2007  2007-09-20 Yes Yes
Switzerland DTC  30 Jul 2013  2013-07-30 14 Oct 2014  2014-10-14 Yes Yes
Isle of Man TIEA  29 Jan 2009  2009-01-29 5 Jan 2010  2010-01-05 Yes Yes
Anguilla TIEA  19 Mar 2010  2010-03-19 17 Feb 2011  2011-02-17 Yes Yes
Norway DTC  8 Aug 2006  2006-08-08 12 Sep 2007  2007-09-12 Yes Yes
Fiji DTC  15 Oct 1990  1990-10-15 28 Dec 1990  1990-12-28 Unreviewed No
United States DTC  6 Aug 1982  1982-08-06 1 Dec 1983  1983-12-01 Yes No
Netherlands DTC  17 Mar 1976  1976-03-17 27 Sep 1976  1976-09-27 Yes No
Mauritius TIEA  8 Dec 2010  2010-12-08 1 Jan 2011  2011-01-01 Yes Yes
Antigua and Barbuda TIEA  30 Jan 2007  2007-01-30 14 Dec 2009  2009-12-14 Yes Yes
Poland DTC  7 May 1991  1991-05-07 4 Mar 1992  1992-03-04 Yes No
Indonesia DTC  22 Apr 1992  1992-04-22 14 Dec 1992  1992-12-14 Yes No
Grenada TIEA  30 Mar 2010  2010-03-30 9 Jan 2012  2012-01-09 Yes Yes
Viet nam DTC  13 Apr 1992  1992-04-13 10 Dec 1992  1992-12-10 Unreviewed No
Uruguay TIEA  10 Dec 2012  2012-12-10 1 Jul 2014  2014-07-01 Yes Yes
Romania DTC  2 Feb 2000  2000-02-02 11 Apr 2001  2001-04-11 Yes No
Philippines DTC  11 May 1979  1979-05-11 17 Jun 1980  1980-06-17 Yes No
Sint Maarten TIEA  1 Mar 2007  2007-03-01 4 Apr 2008  2008-04-04 Yes Yes
India DTC  25 Jul 1991  1991-07-25 30 Dec 1991  1991-12-30 Yes Yes
Timor-Leste DTC  20 May 2002  2002-05-20 20 May 2002  2002-05-20 Unreviewed No
Bahrain TIEA  15 Dec 2011  2011-12-15 15 Dec 2012  2012-12-15 Yes Yes
Spain DTC  24 Mar 1992  1992-03-24 10 Dec 1992  1992-12-10 Yes No
Jersey TIEA  10 Jun 2009  2009-06-10 5 Jan 2011  2011-01-05 Yes Yes
Mexico DTC  9 Sep 2002  2002-09-09 31 Dec 2003  2003-12-31 Yes No
Guatemala TIEA  26 Sep 2013  2013-09-26 not yet in force  1900-01-01 Unreviewed Yes
Finland DTC  20 Nov 2006  2006-11-20 10 Nov 2007  2007-11-10 Yes Yes
Mauritius TIEA  10 Mar 2015  2015-03-10 not yet in force  1900-01-01 Unreviewed Yes
Chile DTC  10 Mar 2010  2010-03-10 8 Feb 2013  2013-02-08 Yes Yes
Aruba TIEA  16 Dec 2009  2009-12-16 17 Aug 2011  2011-08-17 Yes Yes
Turkey DTC  29 Apr 2010  2010-04-29 5 Jun 2013  2013-06-05 Yes Yes
Virgin Islands, British TIEA  27 Oct 2008  2008-10-27 12 Apr 2010  2010-04-12 Yes Yes
Marshall Islands TIEA  12 May 2010  2010-05-12 25 Nov 2011  2011-11-25 Yes Yes
Belgium DTC  13 Oct 1977  1977-10-13 1 Nov 1979  1979-11-01 Yes No
Ireland DTC  31 May 1983  1983-05-31 21 Dec 1983  1983-12-21 Yes No
Montserrat TIEA  22 Nov 2010  2010-11-22 25 Nov 2011  2011-11-25 Yes Yes
South Africa DTC  1 Jul 1999  1999-07-01 21 Dec 1999  1999-12-21 Yes Yes
Singapore DTC  11 Feb 1969  1969-02-11 4 Jun 1969  1969-06-04 Yes Yes
Vanuatu TIEA  21 Apr 2010  2010-04-21 1 Sep 2011  2011-09-01 Yes Yes
China DTC  17 Nov 1988  1988-11-17 28 Dec 1990  1990-12-28 Yes No
Gibraltar TIEA  26 Aug 2009  2009-08-26 26 Jul 2010  2010-07-26 Yes Yes
Costa Rica TIEA  1 Jul 2011  2011-07-01 13 Dec 2012  2012-12-13 Yes Yes
Andorra TIEA  24 Sep 2011  2011-09-24 3 Dec 2012  2012-12-03 Yes Yes
Saint Vincent and the Grenadines TIEA  5 Mar 2010  2010-03-05 11 Jan 2011  2011-01-11 Yes Yes
Sri Lanka DTC  18 Dec 1989  1989-12-18 21 Oct 1991  1991-10-21 Unreviewed No
Germany DTC  12 Nov 2015  2015-11-12 7 Dec 2016  2016-12-07 Unreviewed Yes
United Kingdom DTC  21 Aug 2003  2003-08-21 17 Dec 2003  2003-12-17 Yes No
Dominica TIEA  31 Mar 2010  2010-03-31 8 Dec 2011  2011-12-08 Yes Yes
Brunei Darussalam TIEA  6 Aug 2013  2013-08-06 25 Feb 2016  2016-02-25 Yes Yes
Papua New Guinea DTC  24 May 1989  1989-05-24 29 Dec 1989  1989-12-29 Unreviewed No
Liechtenstein TIEA  21 Jun 2011  2011-06-21 21 Jun 2012  2012-06-21 Yes Yes
Saint Kitts and Nevis TIEA  5 Mar 2010  2010-03-05 11 Jan 2011  2011-01-11 Yes Yes
Malaysia DTC  20 Aug 1980  1980-08-20 26 Jun 1981  1981-06-26 Yes Yes
France DTC  20 Jun 2006  2006-06-20 1 Jun 2009  2009-06-01 Yes Yes
Saint Lucia TIEA  30 Mar 2010  2010-03-30 11 Feb 2011  2011-02-11 Yes Yes
Monaco TIEA  1 Apr 2010  2010-04-01 13 Jan 2011  2011-01-13 Yes Yes
Slovakia DTC  24 Aug 1999  1999-08-24 22 Dec 1999  1999-12-22 Yes No
Hungary DTC  20 Nov 1990  1990-11-20 10 Apr 1992  1992-04-10 Yes No
Argentina DTC  27 Aug 1999  1999-08-27 31 Dec 1999  1999-12-31 Yes No
Italy DTC  14 Dec 1982  1982-12-14 5 Nov 1985  1985-11-05 Yes No
Czech Republic DTC  28 Mar 1995  1995-03-28 27 Nov 1995  1995-11-27 Yes No
Thailand DTC  31 Aug 1989  1989-08-31 27 Dec 1989  1989-12-27 Unreviewed No
Japan DTC  31 Jan 2008  2008-01-31 3 Dec 2008  2008-12-03 Yes Yes
Belize TIEA  31 Mar 2010  2010-03-31 1 Jul 2010  2010-07-01 Yes Yes
Samoa TIEA  20 Mar 2010  2010-03-20 24 Feb 2012  2012-02-24 Yes Yes
Sweden DTC  14 Jan 1981  1981-01-14 4 Sep 1981  1981-09-04 Yes No
Kiribati DTC  23 Mar 1991  1991-03-23 28 Jun 1991  1991-06-28 Unreviewed No
Denmark DTC  1 Apr 1981  1981-04-01 27 Oct 1981  1981-10-27 Yes No
Austria DTC  8 Jul 1986  1986-07-08 1 Sep 1988  1988-09-01 No No
Canada DTC  21 May 1980  1980-05-21 29 Apr 1981  1981-04-29 Yes No
San Marino TIEA  4 Mar 2010  2010-03-04 11 Jan 2011  2011-01-11 Yes Yes
Cook Islands TIEA  27 Oct 2009  2009-10-27 2 Sep 2011  2011-09-02 Yes Yes
Macao, China TIEA  12 Jul 2011  2011-07-12 20 Jun 2012  2012-06-20 Yes Yes
Cayman Islands TIEA  30 Mar 2010  2010-03-30 14 Feb 2011  2011-02-14 Yes Yes
Russian Federation DTC  7 Sep 2000  2000-09-07 17 Dec 2003  2003-12-17 Yes No
Turks and Caicos Islands TIEA  30 Mar 2010  2010-03-30 1 Jul 2010  2010-07-01 Yes Yes
Guernsey TIEA  7 Oct 2009  2009-10-07 27 Jul 2010  2010-07-27 Yes Yes
Malta DTC  9 May 1984  1984-05-09 20 May 1985  1985-05-20 Yes No
Curaçao TIEA  1 Mar 2007  2007-03-01 4 Apr 2008  2008-04-04 Yes Yes
Liberia TIEA  11 Aug 2011  2011-08-11 23 May 2012  2012-05-23 Yes Yes