Exchange of information
Exchange of information (EOI) is the cross-border sharing of taxpayer information by tax administrations. A tax administration may ask for specific information on a particular case from another jurisdiction. When this happens, it is known as EOI on request. Alternatively, a jurisdiction may freely offer information it believes to be of interest to another tax authority. This voluntary sharing is known as spontaneous EOI.
See Revenue’s Guide to exchange of information for more information on EOI on request, spontaneous EOI and AEOI.
Next: What is Automatic Exchange of Information (AEOI)?