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data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Exchange_of_Information_on_Request_(EOIR)" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Exchange_of_Information_on_Request_(EOIR)"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Exchange of Information on Request (EOIR)</span> </div> </a> <ul id="toc-Exchange_of_Information_on_Request_(EOIR)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Automatic_Exchange_of_Information_(AEOI)" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Automatic_Exchange_of_Information_(AEOI)"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Automatic Exchange of Information (AEOI)</span> </div> </a> <button aria-controls="toc-Automatic_Exchange_of_Information_(AEOI)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Automatic Exchange of Information (AEOI) subsection</span> </button> <ul id="toc-Automatic_Exchange_of_Information_(AEOI)-sublist" class="vector-toc-list"> <li id="toc-AEOI_in_the_European_Union" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#AEOI_in_the_European_Union"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>AEOI in the European Union</span> </div> </a> <ul id="toc-AEOI_in_the_European_Union-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Effects_of_introducing_AEOI" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Effects_of_introducing_AEOI"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Effects of introducing AEOI</span> </div> </a> <button aria-controls="toc-Effects_of_introducing_AEOI-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Effects of introducing AEOI subsection</span> </button> <ul id="toc-Effects_of_introducing_AEOI-sublist" class="vector-toc-list"> <li id="toc-Increase_in_data_exchanged" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Increase_in_data_exchanged"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Increase in data exchanged</span> </div> </a> <ul id="toc-Increase_in_data_exchanged-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Increased_compliance" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Increased_compliance"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Increased compliance</span> </div> </a> <ul id="toc-Increased_compliance-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>References</span> </div> </a> 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style="display:none">International tax co-operation rules to tackle tax evasion</div> <p><b>Exchange of Information</b> is an umbrella term which refers to international co-operation in the field of <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a> through the exchange of information on taxpayers between <a href="/wiki/Tax_Authority" class="mw-redirect" title="Tax Authority">tax authorities.</a> </p><p>International exchange of information rules shares many similarities with domestic <a href="/wiki/Tax_information_reporting" title="Tax information reporting">tax information reporting</a>, such as the <a href="/wiki/United_States" title="United States">United States'</a> <a href="/wiki/Form_1099" title="Form 1099">Form 1099</a> regime. However, rules are set on an international level; in recent years exchange of information efforts have been led by the <a href="/wiki/OECD" title="OECD">OECD</a> <a href="/wiki/Global_Forum_on_Transparency_and_Exchange_of_Information_for_Tax_Purposes" title="Global Forum on Transparency and Exchange of Information for Tax Purposes">Global Forum on Transparency and Exchange of Information for Tax Purposes</a>. </p><p>There are 3 types of exchange of tax information which are currently in use: </p> <ol><li>Exchange Of Information on Request (EOIR) - <a href="/wiki/Tax_treaties" class="mw-redirect" title="Tax treaties">Tax treaties</a> and <a href="/wiki/Tax_information_exchange_agreement" title="Tax information exchange agreement">tax information exchange agreements</a> generally provide for tax authorities to request information in relation to the assessment, collection or prosecution of tax related issues. The OECD Global Forum conduct peer reviews on compliance with EOIR standards.</li> <li>Spontaneous Exchange of Information (SEI) - Certain international agreements provide for tax authorities to exchange information spontaneously where they discover something which may affect the tax payable in another country. For example, the EU's <a href="/wiki/Directive_on_Administrative_Co-operation_in_the_field_of_Taxation_(2011/16)" title="Directive on Administrative Co-operation in the field of Taxation (2011/16)">Directive on Administrative Co-operation in tax matters</a> provides for spontaneous exchange of information.</li> <li>Automatic Exchange of Information (AEOI) - Since 2014, the OECD has promoted the automatic exchange of information between countries under the <a href="/wiki/Common_Reporting_Standard" title="Common Reporting Standard">Common Reporting Standard (CRS)</a>. The US imposed similar reporting obligations through the <a href="/wiki/Foreign_Account_Tax_Compliance_Act" title="Foreign Account Tax Compliance Act">Foreign Account Tax Compliance Act</a> (FATCA) provisions.</li></ol> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Exchange_of_Information_on_Request_(EOIR)"><span id="Exchange_of_Information_on_Request_.28EOIR.29"></span>Exchange of Information on Request (EOIR)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Exchange_of_information&action=edit&section=1" title="Edit section: Exchange of Information on Request (EOIR)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>EOIR is the oldest form of exchange of information and is now contained in Article 26 of the OECD's Model Tax Convention on Income and on Capital.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Article 26 allows the tax authority in one country to request specific information in relation to a taxpayer or class of taxpayers to allow for the assessment and collection of tax, or the prosecution of tax evasion. </p><p>Since 2010, the OECD Global Forum has conducted peer reviews of countries' compliance with EOIR and rated all countries on a scale which includes compliant, largely compliant, partially compliant and non-compliant.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>As at September, the OECD notes that 85% of jurisdictions have received a satisfactory overall rating (“Compliant” or “Largely Compliant”), while 13% have been assessed as "Partially Compliant" and 2% as "Non-Compliant".<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Automatic_Exchange_of_Information_(AEOI)"><span id="Automatic_Exchange_of_Information_.28AEOI.29"></span>Automatic Exchange of Information (AEOI)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Exchange_of_information&action=edit&section=2" title="Edit section: Automatic Exchange of Information (AEOI)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Automatic Exchange of Information between countries is comparatively new, starting with the EU's <a href="/wiki/Eu_savings_directive" class="mw-redirect" title="Eu savings directive">Savings Directive</a>. </p><p>In 2010, the <a href="/wiki/United_States" title="United States">United States</a> implemented the <a href="/wiki/Foreign_Account_Tax_Compliance_Act" title="Foreign Account Tax Compliance Act">Foreign Account Tax Compliance Act</a> provisions as part of the <a href="/wiki/Hiring_Incentives_to_Restore_Employment_Act" title="Hiring Incentives to Restore Employment Act">Hiring Incentives to Restore Employment Act</a>, which required banks and other financial institutions to report on accounts held by US citizens anywhere in the world. </p><p>As a result of data privacy and extraterritorial concerns with the FATCA provisions, the US entered into more than 100 Intergovernmental Agreements with other countries in order to collect the information.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>That model served as the basis for the OECD to create the <a href="/wiki/Common_Reporting_Standard" title="Common Reporting Standard">Common Reporting Standard</a>, which was agreed in 2014 and has since been adopted or committed to by 120 countries globally.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>Global AEOI regimes include: </p> <ul><li><a href="/wiki/Central_Electronic_System_of_Payments" title="Central Electronic System of Payments">Central Electronic System of Payments</a> (CESOP) - an EU regime for the exchange of information on cross-border payments received by merchants</li> <li><a href="/wiki/Common_Reporting_Standard" title="Common Reporting Standard">Common Reporting Standard</a> - exchanging information held on <a href="/wiki/Offshore_bank" title="Offshore bank">offshore bank</a> accounts and other assets</li> <li><a href="/wiki/Country-by-Country_Reporting" title="Country-by-Country Reporting">Country-by-Country Reporting</a> - exchanging information on companies global operations not in the public domain</li> <li><a href="/wiki/Crypto-Asset_Reporting_Framework" title="Crypto-Asset Reporting Framework">Crypto-Asset Reporting Framework</a> - exchanging information on <a href="/wiki/Cryptocurrency" title="Cryptocurrency">cryptocurrency</a> and other <a href="/wiki/Digital_asset" title="Digital asset">digital asset</a> transactions</li> <li>Digital Platforms Information - exchanging information on the users (sellers) on digital platforms</li> <li><a href="/wiki/FATCA" class="mw-redirect" title="FATCA">FATCA</a> - exchanging information on offshore bank accounts held by US citizens and companies</li></ul> <div class="mw-heading mw-heading3"><h3 id="AEOI_in_the_European_Union">AEOI in the European Union</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Exchange_of_information&action=edit&section=3" title="Edit section: AEOI in the European Union"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Within the EU, AEOI is governed by the <a href="/wiki/Directive_on_Administrative_Co-operation_in_the_field_of_Taxation_(2011/16)" title="Directive on Administrative Co-operation in the field of Taxation (2011/16)">Directive on Administrative Co-operation in the field of Taxation (2011/16)</a> (commonly referred to as 'the DAC'). Since 2011, the DAC has been amended 7 times to increase the scope of AEOI, as well as an amendment to the Regulation on Administrative Co-operation in VAT matters to add additional <a href="/wiki/Central_Electronic_System_of_Payments" title="Central Electronic System of Payments">AEOI on EU payments</a>. </p><p>Of the 9 measures introduced by the EU, 6 are aligned to OECD measures. In other areas, the EU has acted unilaterally. As a result of <a href="/wiki/Brexit" title="Brexit">Brexit</a>, the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> is a participant in all measures up to and including DAC5, with a limited implementation of DAC6.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Effects_of_introducing_AEOI">Effects of introducing AEOI</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Exchange_of_information&action=edit&section=4" title="Edit section: Effects of introducing AEOI"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Increase_in_data_exchanged">Increase in data exchanged</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Exchange_of_information&action=edit&section=5" title="Edit section: Increase in data exchanged"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The introduction of exchange of information regimes globally by the OECD results in a significant increase of information provided by tax authorities for use in compliance and enforcement activities. </p><p>Automatic exchange of information results in significantly more data being shared with tax authorities than exchange of information on request. There have been more than 370,000 exchanges of information on request by OECD members since 2009.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> In a single year, 2022, there was automatic exchange of information on 123 million financial accounts covering €12 trillion in assets under the Common Reporting Standard.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p>Similar patterns can be observed in respect of the US; in 2019, the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> received reports on almost 8.3 million offshore accounts held by US persons. More than 50% had invalid or missing <a href="/wiki/Social_Security_number" title="Social Security number">Social Security numbers</a>.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>Future regimes are expected to capture even greater volumes of data. In 2020, the <a href="/wiki/European_Commission" title="European Commission">European Commission</a> estimated that 8 billion transactions a year would be reported in respect of payments under CESOP.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> They also estimated that 35 million users of <a href="/wiki/Digital_platform_(infrastructure)" title="Digital platform (infrastructure)">digital platform (infrastructure)</a> would be reportable under new information reporting requirements, with a particular focus on <a href="/wiki/Online_marketplace" title="Online marketplace">online marketplaces</a> offering <a href="/wiki/Homestay" title="Homestay">homestays</a>.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Increased_compliance">Increased compliance</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Exchange_of_information&action=edit&section=6" title="Edit section: Increased compliance"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Given the overall purpose of exchange of information is to improve compliance, there have been numerous studies into the effect of introducing exchange of information. </p><p>One study found that the introduction of the Common Reporting Standard resulted in an 27.9% drop in assets held in non-EU <a href="/wiki/Tax_haven" title="Tax haven">tax havens</a>, though it also noted that the failure of the United States to adopt CRS resulted in its emergence "<i>as a potentially attractive location for cross-border tax evasion</i>".<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p><p> A separate study showed similar results from the introduction of the US FATCA regime:</p><blockquote><p>"...<i>a $7.8 billion to $15.3 billion decrease in equity foreign portfolio investment to the United States from tax haven countries after FATCA implementation, consistent with a decrease in “roundtripping” investments attributable to U.S. investors’ offshore tax evasion. When testing total worldwide investment out of financial accounts in tax havens post FATCA, we find a decline of $56.6 billion to $78.0 billion."</i><sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup></p></blockquote><p>A 2023 study found that a Swiss voluntary disclosure programme combined with the introduction of the Common Reporting Standard result in the disclosure of assets equivalent to 10% of <a href="/wiki/GDP" class="mw-redirect" title="GDP">GDP</a>.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Exchange_of_information&action=edit&section=7" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Global_Forum_on_Transparency_and_Exchange_of_Information_for_Tax_Purposes" title="Global Forum on Transparency and Exchange of Information for Tax Purposes">Global Forum on Transparency and Exchange of Information for Tax Purposes</a> for global adoption of EOIR and AEOI</li> <li><a href="/wiki/Directive_on_Administrative_Co-operation_in_the_field_of_Taxation_(2011/16)" title="Directive on Administrative Co-operation in the field of Taxation (2011/16)">Directive on Administrative Co-operation in the field of Taxation (2011/16)</a> for adoption of exchange on information in the EU.</li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a> or double tax agreements</li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Exchange_of_information&action=edit&section=8" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.oecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm">"Model Tax Convention on Income and on Capital"</a>.</cite><span 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request"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Compliance+ratings+following+peer+reviews+against+the+standard+of+exchange+of+information+on+request&rft_id=https%3A%2F%2Fwww.oecd.org%2Ftax%2Ftransparency%2Fdocuments%2Fexchange-of-information-on-request-ratings.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AExchange+of+information" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://home.treasury.gov/policy-issues/tax-policy/foreign-account-tax-compliance-act">"FATCA AGREEMENTS AND UNDERSTANDINGS BY JURISDICTION"</a>.</cite><span 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