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OECD Model Agreement on Exchange of Information on Tax Matters

Published April 2002

The OECD Model Agreement on Exchange of Information on Tax Matters was released by the OECD in April 2002. The OECD states that the agreement was "developed by the OECD's Global Forum Working Group on Effective Exchange" and "contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of the OECD's collaboration with the jurisdictions that have committed to improve transparency and establish effective exchange of information in tax matters."

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