Marshall Islands

Marshall Islands has exchange of information relationships with 15 jurisdictions through 0 DTCs and 15 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  
Faroe Islands TIEA  28 Sep 2010  2010-09-28 28 Nov 2014  2014-11-28 Unreviewed Yes
Iceland TIEA  28 Sep 2010  2010-09-28 30 Aug 2014  2014-08-30 Yes Yes
Greenland TIEA  28 Sep 2010  2010-09-28 19 Mar 2015  2015-03-19 Unreviewed Yes
Netherlands TIEA  14 May 2010  2010-05-14 8 Nov 2011  2011-11-08 Yes Yes
Norway TIEA  28 Sep 2010  2010-09-28 19 Jun 2011  2011-06-19 Yes Yes
New Zealand TIEA  4 Aug 2010  2010-08-04 9 Apr 2015  2015-04-09 Yes Yes
Korea, Republic of TIEA  31 May 2011  2011-05-31 9 Mar 2012  2012-03-09 Yes Yes
Australia TIEA  12 May 2010  2010-05-12 25 Nov 2011  2011-11-25 Yes Yes
United States TIEA  14 Mar 1991  1991-03-14 14 Mar 1991  1991-03-14 Yes No
Finland TIEA  28 Sep 2010  2010-09-28 2 Dec 2011  2011-12-02 Yes Yes
United Kingdom TIEA  20 Mar 2012  2012-03-20 7 May 2014  2014-05-07 Yes Yes
Sweden TIEA  28 Sep 2010  2010-09-28 1 Aug 2015  2015-08-01 Yes Yes
India TIEA  17 Mar 2016  2016-03-17 not yet in force  1900-01-01 Yes Yes
Ireland TIEA  2 Sep 2010  2010-09-02 10 Feb 2015  2015-02-10 Yes Yes
Denmark TIEA  28 Sep 2010  2010-09-28 3 Dec 2011  2011-12-03 Yes Yes