Bilateral treaties
This indicator assesses the extent to which a jurisdiction has signed and ratified bilateral treaties conforming to the ‘upon request’ information exchange standard developed by the OECD and the Global Forum with 53 other countries, or whether the jurisdiction has signed and ratified the Amended Council of Europe / OECD Convention on Mutual Administrative Assistance in Tax Matters. The ‘upon request’ provisions can either be tax information exchange agreements (TIEAs) or full double taxation agreements (DTAs) whose scope extends far beyond information exchange. For further details on this indicator, please consult the Financial Secrecy Index Methodology 2015.