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Tax Information Exchange Agreements (TIEAs) provide for the exchange of information on request relating to a specific criminal or civil tax investigation or civil tax matters under investigation.〔(【引用サイトリンク】 title=Model agreement on exchange of information on tax matters, developed by the OECD Global Forum Working Group on Effective Exchange of Information )〕 This exchange of information ''on request'' was supplemented by an ''automatic'' process on 29 October 2014. 〔(【引用サイトリンク】 title= Automatic Exchange of Information )〕 The automatic process is to be based on a Common Reporting Standard. ==Purposes== Typically, a TIEA contains the following provisions: (a) It provides for exchange of information that is "foreseeably relevant" to the administration and enforcement of domestic tax laws on the Contracting Parties. (b) The information provided under TIEA is protected by confidentiality obligations. Disclosure can be made to courts or judicial forums only for the purpose of determination of the taxation matter in question. (c) Information requested may relate to a person who is not a resident of a Contracting Party. (d) There is an obligation on part of requested Party to gather information if it is not in its possession, notwithstanding that it does not itself need that information. Therefore, no "domestic interest" for tax purposes is required for the provision of information. (e) Information is defined in an expansive manner to cover banking details, ownership details of companies/persons/funds/trusts etc. (f) Apart from exchange of information, representatives of one Party may be permitted to conduct tax examinations in territory of another party including interviews of individuals and examination of records. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「tax information exchange agreement」の詳細全文を読む スポンサード リンク
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