EOIR

The Exchange of Information on Request (EOIR) takes place when the tax authority of a requesting jurisdiction asks for particular information from the competent authority of a partner jurisdiction.

EOIR

The DITC’s procedure used in EOIR is modelled on the OECD Manual on the Implementation of Exchange of Information Provisions for Tax Purposes.

There are three basic principles of transparency and effective exchange of information:

Availability of information

Appropriate access to the information

The existence of exchange of information mechanisms

Legislation & Resources

Laws

    Regulations

      Agreements

        For enquiries relating to EOIR, please contact TIA@gov.ky