Implementing the New OECD Model Standard on Exchange of Information

Journal
Singapore
Bulletin for International Taxation 2009 (Volume 63), No. 12
This article considers Singapore’s implementation of the new standard in the OECD Model Tax Convention with regard to the exchange of information. It examines the background to the new standard, the new standard itself, and Singapore’s position on the exchange of information before and after introducing the relevant legislative changes. The article also contrasts US treaty policy on the exchange of information with the new standard.