Swaziland

Swaziland has exchange of information relationships with 9 jurisdictions through 7 DTCs and 2 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  
South Africa DTC  23 Jan 2004  2004-01-23 8 Feb 2005  2005-02-08 Unreviewed No
Seychelles DTC  16 Oct 2012  2012-10-16 11 Feb 2015  2015-02-11 Unreviewed Yes
Lesotho DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
United Kingdom DTC  26 Nov 1968  1968-11-26 18 Mar 1969  1969-03-18 No No
Mauritius DTC  29 Jun 1994  1994-06-29 8 Nov 1994  1994-11-08 Unreviewed No
Saudi Arabia DTC  19 Oct 2015  2015-10-19 not yet in force  1900-01-01 Unreviewed Yes
Isle of Man TIEA  13 May 2014  2014-05-13 not yet in force  1900-01-01 Unreviewed Yes
Botswana DTC  20 Apr 2010  2010-04-20 not yet in force  1900-01-01 Unreviewed No
Guernsey TIEA  30 Aug 2013  2013-08-30 12 Mar 2015  2015-03-12 Unreviewed Yes