Niue has exchange of information relationships with 8 jurisdictions through 0 DTCs and 8 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  
Greenland TIEA  16 Oct 2013  2013-10-16 29 Apr 2014  2014-04-29 Unreviewed Yes
Finland TIEA  16 Oct 2013  2013-10-16 22 Feb 2014  2014-02-22 Yes Yes
Denmark TIEA  16 Oct 2013  2013-10-16 22 Feb 2014  2014-02-22 Yes Yes
Sweden TIEA  16 Oct 2013  2013-10-16 not yet in force  1900-01-01 Yes Yes
Iceland TIEA  16 Oct 2013  2013-10-16 30 Jun 2014  2014-06-30 Yes Yes
Faroe Islands TIEA  16 Oct 2013  2013-10-16 13 Jun 2014  2014-06-13 Unreviewed Yes
Norway TIEA  16 Oct 2013  2013-10-16 28 May 2014  2014-05-28 Yes Yes
New Zealand TIEA  29 Aug 2012  2012-08-29 31 Oct 2013  2013-10-31 Yes Yes