Internatıonal Informatıon Exchange
International information exchange in taxation is the transfer of information from one state tax office to another state tax office related to tax to be calculated in order to prevent tax loss or evasion. Because states cannot cover their information needs solely through taxing, the importance of information exchange has grown in importance. The major goals of this data exchange are to determine the exact amount of tax to be paid, to ensure tax transparency, to eliminate tax disparity, and prevent unfair tax competition.