The 94th OECD Tax Seminar on Exchange of Information: Principles and Practice

The 94th tax seminar has taken place from May 24th to 27th in the Jeju Island, Korea. Senior tax and finance officials from various countries have gathered and involved in the legal and practical aspects of exchange of information and assistance in tax collection.

In fact, G20 Leaders fully endorsed the OECD proposal for a truly global model for automatic exchange of information and invited the OECD, working with G20 countries, to develop such a new single standard for automatic exchange of information, including the technical modalities, to better fight tax evasion and ensure tax compliance. 

For this reason, the main subject for the seminar ‘Exchange of Information’ has helped participants to understand how the financial account information are exchanged, what the financial institutions require to report, how the different types of accounts and taxpayers are covered, as well as how common due diligence procedures are followed by financial institutions.

Tax Programme, OECD Korea Policy Centre

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