Exchange of Information upon Request
Under the Exchange of Information on Request (EOIR), competent foreign authorities can submit requests for administrative assistance to the Fiscal Authority on the basis of international agreements. The Fiscal Authority then obtains the necessary information and transmits it to the requesting foreign authority after conducting a domestic procedure. The exchange of tax information upon request is carried out in accordance with the applicable standards of the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes.
For more information, please refer to the agreements and the legal basis.