In this way, jurisdictions may base a bilateral agreement on the competent authority for the purpose of introducing the automatic exchange of information in accordance with the common information standard or the automatic exchange of country reports on an TIEA, in particular where the automatic exchange of information under a relevant multilateral agreement of the competent authority is not (yet) possible. The agreement gave rise to the development of the OECD to combat harmful tax practices. The lack of an effective exchange of information is one of the key criteria for determining harmful tax practices. The agreement is the standard for an effective exchange of information within the meaning of the OECD Initiative on Harmful Tax Practices. In June 2015, the OECD Committee on Fiscal Affairs (CFA) approved a model protocol to the agreement. The standard protocol can be used by legal systems if they wish to extend the scope of their existing TIEAs to the automatic and/or spontaneous exchange of information. The purpose of this Agreement is to promote international cooperation in tax matters through the exchange of information. It was developed by the OECD Global Forum Working Group on Effective Exchange of Information. This agreement, published in April 2002, is not a binding instrument, but includes two model bilateral agreements.

A large number of bilateral agreements have been based on this agreement (see below). Legal systems may also choose to use the text of the articles of the Model Protocol if they wish to include in a new TIEA the provisions on the automatic and spontaneous exchange of information. This amount includes (1) the 1,250,000 shares acquired by Mr. Bentivoglio under the share exchange agreement and (2) the 187,500 shares advantageously held by EPHS, Inc. A TIEAs request template has been developed to assist the competent authorities of TIEA partners in requesting information. It is available in English and French as well as Spanish, German, Italian, Japanese, Korean and Turkish. © предоставлять информацию, которая раскрывала бы торговую, предпринимательскую, промышленную, коммерческую или профессиональную тайну или торговый процесс, или информацию, раскрытие которой противоречило бы государственной политике (ordre public). . .

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