Samoa

Samoa has exchange of information relationships with 17 jurisdictions through 1 DTCs and 17 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  
New Zealand DTC  8 Jul 2015  2015-07-08 23 Dec 2016  2016-12-23 Unreviewed No
New Zealand TIEA  24 Aug 2010  2010-08-24 26 Mar 2012  2012-03-26 Yes Yes
San Marino TIEA  1 Sep 2009  2009-09-01 21 Mar 2012  2012-03-21 Yes Yes
Greenland TIEA  16 Dec 2009  2009-12-16 not yet in force  1900-01-01 Unreviewed Yes
Mexico TIEA  30 Nov 2011  2011-11-30 18 Jul 2012  2012-07-18 Yes Yes
Norway TIEA  16 Dec 2009  2009-12-16 30 Mar 2012  2012-03-30 Yes Yes
Korea, Republic of TIEA  15 May 2015  2015-05-15 22 Nov 2016  2016-11-22 Unreviewed Yes
Monaco TIEA  7 Sep 2009  2009-09-07 12 Mar 2012  2012-03-12 Yes Yes
South Africa TIEA  26 Jul 2012  2012-07-26 not yet in force  1900-01-01 Unreviewed Yes
Faroe Islands TIEA  16 Dec 2009  2009-12-16 not yet in force  1900-01-01 Unreviewed Yes
Sweden TIEA  16 Dec 2009  2009-12-16 1 Dec 2012  2012-12-01 Yes Yes
Denmark TIEA  16 Dec 2009  2009-12-16 22 Mar 2012  2012-03-22 Yes Yes
Ireland TIEA  8 Dec 2009  2009-12-08 21 Feb 2012  2012-02-21 Yes Yes
Iceland TIEA  16 Dec 2009  2009-12-16 23 May 2012  2012-05-23 Yes Yes
Netherlands TIEA  14 Sep 2009  2009-09-14 2 Mar 2012  2012-03-02 Yes Yes
Australia TIEA  20 Mar 2010  2010-03-20 24 Feb 2012  2012-02-24 Yes Yes
Finland TIEA  16 Dec 2009  2009-12-16 24 Mar 2012  2012-03-24 Yes Yes
Japan TIEA  4 Jun 2013  2013-06-04 6 Jul 2013  2013-07-06 Unreviewed Yes