Bermuda

Bermuda has exchange of information relationships with 44 jurisdictions through 3 DTCs and 41 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  
Guernsey TIEA  23 Oct 2013  2013-10-23 5 Apr 2014  2014-04-05 Unreviewed Yes
Sweden TIEA  16 Apr 2009  2009-04-16 25 Dec 2009  2009-12-25 Yes Yes
Bonaire, Saint Eustatius and Saba TIEA  28 Sep 2009  2009-09-28 8 Apr 2015  2015-04-08 Unreviewed Yes
Australia TIEA  10 Nov 2005  2005-11-10 20 Sep 2007  2007-09-20 Yes Yes
Denmark TIEA  16 Apr 2009  2009-04-16 25 Dec 2009  2009-12-25 Yes Yes
Brazil TIEA  29 Oct 2012  2012-10-29 not yet in force  1900-01-01 Yes Yes
Malta TIEA  24 Nov 2011  2011-11-24 5 Nov 2012  2012-11-05 Yes Yes
Italy TIEA  23 Apr 2012  2012-04-23 3 Apr 2017  2017-04-03 Yes Yes
Czech Republic TIEA  28 Jul 2011  2011-07-28 14 Mar 2012  2012-03-14 Yes Yes
Curaçao TIEA  28 Sep 2009  2009-09-28 8 Apr 2015  2015-04-08 Yes Yes
Netherlands TIEA  8 Jun 2009  2009-06-08 1 Feb 2010  2010-02-01 Yes Yes
Japan TIEA  1 Feb 2010  2010-02-01 1 Aug 2010  2010-08-01 Yes Yes
Aruba TIEA  20 Oct 2009  2009-10-20 1 Dec 2011  2011-12-01 Yes Yes
India TIEA  7 Oct 2010  2010-10-07 3 Nov 2010  2010-11-03 Yes Yes
New Zealand TIEA  16 Apr 2009  2009-04-16 23 Dec 2009  2009-12-23 Yes Yes
China TIEA  3 Dec 2010  2010-12-03 3 Nov 2011  2011-11-03 Yes Yes
United States TIEA  2 Dec 1988  1988-12-02 2 Dec 1988  1988-12-02 Yes No
Korea, Republic of TIEA  24 Jan 2012  2012-01-24 13 Feb 2015  2015-02-13 Yes Yes
Chile TIEA  24 Jun 2016  2016-06-24 not yet in force  1900-01-01 Unreviewed Yes
United Kingdom TIEA  5 Dec 2007  2007-12-05 9 Dec 2008  2008-12-09 Yes Yes
Greenland TIEA  16 Apr 2009  2009-04-16 22 Mar 2012  2012-03-22 Unreviewed Yes
Poland TIEA  25 Nov 2013  2013-11-25 15 Mar 2015  2015-03-15 Unreviewed Yes
Qatar DTC  10 May 2012  2012-05-10 not yet in force  1900-01-01 Yes Yes
Finland TIEA  16 Apr 2009  2009-04-16 31 Dec 2009  2009-12-31 Yes Yes
Norway TIEA  16 Apr 2009  2009-04-16 22 Jan 2010  2010-01-22 Yes Yes
Seychelles DTC  21 Jun 2012  2012-06-21 19 Jul 2013  2013-07-19 Yes Yes
Sint Maarten TIEA  28 Sep 2009  2009-09-28 8 Apr 2015  2015-04-08 Yes Yes
Belgium TIEA  11 Apr 2013  2013-04-11 not yet in force  1900-01-01 Unreviewed Yes
Mexico TIEA  15 Sep 2009  2009-09-15 9 Sep 2010  2010-09-09 Yes Yes
Iceland TIEA  16 Apr 2009  2009-04-16 2 Apr 2011  2011-04-02 Yes Yes
Ireland TIEA  28 Jul 2009  2009-07-28 11 May 2010  2010-05-11 Yes Yes
Portugal TIEA  10 May 2010  2010-05-10 5 Apr 2011  2011-04-05 Yes Yes
Bahrain DTC  22 Apr 2010  2010-04-22 29 Jan 2012  2012-01-29 Yes Yes
South Africa TIEA  6 Sep 2011  2011-09-06 8 Feb 2012  2012-02-08 Yes Yes
Canada TIEA  14 Jun 2010  2010-06-14 1 Jul 2011  2011-07-01 Yes Yes
Indonesia TIEA  22 Jun 2011  2011-06-22 not yet in force  1900-01-01 Yes Yes
Netherlands Antilles TIEA  21 Sep 2009  2009-09-21 24 Mar 2015  2015-03-24 Unreviewed Yes
France TIEA  8 Oct 2009  2009-10-08 28 Oct 2010  2010-10-28 Yes Yes
Malaysia TIEA  23 Apr 2012  2012-04-23 28 Dec 2012  2012-12-28 Yes Yes
Germany TIEA  3 Sep 2009  2009-09-03 6 Jun 2012  2012-06-06 Yes Yes
Faroe Islands TIEA  16 Apr 2009  2009-04-16 9 Sep 2010  2010-09-09 Unreviewed Yes
Argentina TIEA  22 Aug 2011  2011-08-22 14 Oct 2011  2011-10-14 Yes Yes
Turkey TIEA  23 Jan 2012  2012-01-23 not yet in force  1900-01-01 Yes Yes
Singapore TIEA  29 Oct 2012  2012-10-29 6 Dec 2012  2012-12-06 Yes Yes