Introduction to Exchange of Information


Exchange of information (EOI) is the cross-border sharing of information by tax administrations. A tax administration may ask for specific information on a particular taxpayer from another jurisdiction. When this happens, it is known as Exchange of Information on Request (EOIR). 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 (SEOI).

Please see Tax and Duty Manual 35-01-01a for more information on the exchange of information.

Next: Automatic Exchange of Information (AEOI)