Tax Information Exchange Agreements TIEA

[cosmopolitan]

what is the difference between the TIEA´s signed between countries as part of the OECD drive and the TIEA´s incorporated in double taxation treaties?


For example, according to the OECD TIEA list, the United Arab Emirates has not signed any (or none that I could see).


However they have incorporated a TIEA within their double taxation treaty with Germany.


Thanks


Cosmopolitan

 

[JohnLocke]

There is actually no difference in that TIEA a TIEA is a TIEA and if it is incorporated in a DTA or anywhere else between an agreement of 2 countries than it means they exchange Tax information with each other!