Iceland

Iceland has exchange of information relationships with 89 jurisdictions through 42 DTCs and 50 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Switzerland DTC  10 Jul 2014  2014-07-10 6 Nov 2015  2015-11-06 Yes Yes
Norway DTC  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Canada DTC  19 Jun 1997  1997-06-19 30 Jan 1998  1998-01-30 Yes No
Lithuania DTC  13 Jun 1998  1998-06-13 1 Jan 2000  2000-01-01 Yes No
Cayman Islands TIEA  1 Apr 2009  2009-04-01 30 May 2010  2010-05-30 Yes Yes
Greenland TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Korea, Republic of DTC  15 May 2008  2008-05-15 23 Oct 2008  2008-10-23 Yes No
Spain DTC  22 Jan 2002  2002-01-22 2 Aug 2002  2002-08-02 Yes No
China DTC  3 Jun 1996  1996-06-03 5 Feb 1997  1997-02-05 Yes No
Saint Kitts and Nevis TIEA  24 Mar 2010  2010-03-24 not yet in force  1900-01-01 Yes Yes
Russian Federation DTC  26 Nov 1999  1999-11-26 1 Jan 2004  2004-01-01 Yes No
United Arab Emirates TIEA  12 Apr 2016  2016-04-12 not yet in force  1900-01-01 Yes Yes
Latvia DTC  19 Oct 1994  1994-10-19 1 Jan 1996  1996-01-01 No No
Curaçao TIEA  10 Sep 2009  2009-09-10 1 Jan 2012  2012-01-01 Yes Yes
Grenada TIEA  19 May 2010  2010-05-19 9 Jan 2012  2012-01-09 Yes Yes
Mexico DTC  11 Mar 2008  2008-03-11 10 Dec 2008  2008-12-10 Yes Yes
Marshall Islands TIEA  28 Sep 2010  2010-09-28 30 Aug 2014  2014-08-30 Yes Yes
Macao, China TIEA  29 Apr 2011  2011-04-29 20 Jan 2012  2012-01-20 Yes Yes
United Kingdom DTC  30 Sep 1991  1991-09-30 1 Jan 1992  1992-01-01 Yes No
Belize TIEA  15 Sep 2010  2010-09-15 3 Nov 2012  2012-11-03 Yes Yes
Germany DTC  18 Mar 1971  1971-03-18 2 Nov 1973  1973-11-02 Yes No
Uruguay TIEA  14 Dec 2011  2011-12-14 14 Nov 2012  2012-11-14 Yes Yes
Brunei Darussalam TIEA  27 Jun 2012  2012-06-27 19 Apr 2015  2015-04-19 Yes Yes
Virgin Islands, British TIEA  18 May 2009  2009-05-18 20 Jul 2011  2011-07-20 Yes Yes
Barbados DTC  3 Nov 2011  2011-11-03 14 Feb 2012  2012-02-14 Yes Yes
Austria DTC  30 Jun 2016  2016-06-30 1 Mar 2017  2017-03-01 Unreviewed Yes
Monaco TIEA  23 Jun 2010  2010-06-23 23 Feb 2011  2011-02-23 Yes Yes
Cook Islands TIEA  16 Dec 2009  2009-12-16 25 Jun 2012  2012-06-25 Yes Yes
Estonia DTC  16 Jun 1994  1994-06-16 10 Nov 1995  1995-11-10 Yes No
San Marino TIEA  12 Jan 2010  2010-01-12 3 Nov 2012  2012-11-03 Yes Yes
Finland TIEA  7 Dec 1989  1989-12-07 8 May 1991  1991-05-08 Yes No
Montserrat TIEA  22 Nov 2010  2010-11-22 26 Nov 2012  2012-11-26 Yes Yes
Aruba TIEA  10 Sep 2009  2009-09-10 1 Jan 2012  2012-01-01 Yes Yes
Liechtenstein TIEA  17 Dec 2010  2010-12-17 31 Mar 2012  2012-03-31 Yes Yes
Hong Kong, China TIEA  22 Aug 2014  2014-08-22 4 Dec 2015  2015-12-04 Unreviewed Yes
Saint Lucia TIEA  19 May 2010  2010-05-19 2 Nov 2012  2012-11-02 Yes Yes
Niue TIEA  16 Oct 2013  2013-10-16 30 Jun 2014  2014-06-30 Yes Yes
India DTC  23 Nov 2007  2007-11-23 21 Dec 2007  2007-12-21 Yes No
Albania DTC  26 Sep 2014  2014-09-26 not yet in force  1900-01-01 Unreviewed No
Isle of Man TIEA  30 Oct 2007  2007-10-30 28 Dec 2008  2008-12-28 Yes Yes
Liberia TIEA  10 Nov 2010  2010-11-10 30 Dec 2012  2012-12-30 Yes Yes
Guernsey TIEA  28 Oct 2008  2008-10-28 26 Nov 2009  2009-11-26 Yes Yes
Botswana TIEA  20 Feb 2013  2013-02-20 not yet in force  1900-01-01 Yes Yes
Viet nam DTC  5 Apr 2002  2002-04-05 1 Jan 2009  2009-01-01 Unreviewed No
Qatar TIEA  6 Sep 2013  2013-09-06 not yet in force  1900-01-01 Unreviewed Yes
Hungary DTC  23 Nov 2005  2005-11-23 7 Feb 2006  2006-02-07 Yes No
Georgia DTC  13 May 2015  2015-05-13 31 Dec 2015  2015-12-31 Unreviewed Yes
Bahamas, The TIEA  10 Mar 2010  2010-03-10 15 Oct 2012  2012-10-15 Yes Yes
Turks and Caicos Islands TIEA  16 Dec 2009  2009-12-16 22 Apr 2012  2012-04-22 Yes Yes
Jamaica TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
Guatemala TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Romania DTC  19 Sep 2007  2007-09-19 1 Jan 2009  2009-01-01 Yes No
Czech Republic DTC  18 Jan 2000  2000-01-18 28 Dec 2000  2000-12-28 Yes No
Portugal DTC  2 Aug 1999  1999-08-02 11 Apr 2002  2002-04-11 Yes No
Ukraine DTC  8 Nov 2006  2006-11-08 9 Oct 2008  2008-10-09 Yes No
Andorra TIEA  24 Feb 2010  2010-02-24 14 Feb 2011  2011-02-14 Yes Yes
Slovenia DTC  4 May 2011  2011-05-04 11 Sep 2012  2012-09-11 Yes Yes
Slovakia DTC  15 Apr 2002  2002-04-15 19 Jun 2003  2003-06-19 Yes No
Sweden TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Panama TIEA  12 Nov 2012  2012-11-12 30 Dec 2013  2013-12-30 Yes Yes
Malta DTC  8 Apr 2013  2013-04-08 not yet in force  1900-01-01 Yes Yes
Bahrain TIEA  14 Oct 2011  2011-10-14 15 Aug 2012  2012-08-15 Yes Yes
Bermuda TIEA  16 Apr 2009  2009-04-16 2 Apr 2011  2011-04-02 Yes Yes
Cyprus DTC  13 Nov 2014  2014-11-13 22 Dec 2014  2014-12-22 Yes Yes
Samoa TIEA  16 Dec 2009  2009-12-16 23 May 2012  2012-05-23 Yes Yes
Greece DTC  7 Jul 2006  2006-07-07 7 Aug 2008  2008-08-07 Yes No
Kazakhstan DTC  19 Oct 1994  1994-10-19 1 Jan 1996  1996-01-01 No No
Luxembourg DTC  4 Oct 1999  1999-10-04 19 Sep 2001  2001-09-19 Yes Yes
Italy DTC  10 Sep 2002  2002-09-10 14 Oct 2008  2008-10-14 Yes No
Dominica TIEA  19 May 2010  2010-05-19 7 Nov 2011  2011-11-07 Yes Yes
Faroe Islands TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Antigua and Barbuda TIEA  19 May 2010  2010-05-19 not yet in force  1900-01-01 Yes Yes
Seychelles TIEA  30 Mar 2011  2011-03-30 14 May 2012  2012-05-14 Yes Yes
Vanuatu TIEA  13 Oct 2010  2010-10-13 not yet in force  1900-01-01 Yes Yes
Poland DTC  19 Jun 1998  1998-06-19 1 Jan 2000  2000-01-01 Yes Yes
France DTC  29 Aug 1990  1990-08-29 1 Jun 1992  1992-06-01 Yes No
Anguilla TIEA  14 Dec 2009  2009-12-14 not yet in force  1900-01-01 Yes Yes
Jersey TIEA  28 Oct 2008  2008-10-28 3 Dec 2009  2009-12-03 Yes Yes
Costa Rica TIEA  29 Jun 2011  2011-06-29 not yet in force  1900-01-01 Yes Yes
Croatia DTC  6 Jul 2010  2010-07-06 15 Dec 2011  2011-12-15 Yes Yes
Liechtenstein DTC  27 Jun 2016  2016-06-27 14 Dec 2016  2016-12-14 Unreviewed Yes
Belgium DTC  23 May 2000  2000-05-23 19 Jun 2003  2003-06-19 Yes No
Denmark TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Netherlands DTC  25 Sep 1997  1997-09-25 27 Dec 1998  1998-12-27 Yes No
Malta DTC  23 Sep 2004  2004-09-23 19 Apr 2006  2006-04-19 Yes No
Mauritius TIEA  1 Dec 2011  2011-12-01 19 Oct 2013  2013-10-19 Yes Yes
United States DTC  23 Oct 2007  2007-10-23 15 Dec 2008  2008-12-15 Yes Yes
Saint Vincent and the Grenadines TIEA  24 Mar 2010  2010-03-24 15 Jun 2010  2010-06-15 Yes Yes
United Kingdom DTC  17 Dec 2013  2013-12-17 not yet in force  1900-01-01 Unreviewed Yes
Sint Maarten TIEA  10 Sep 2009  2009-09-10 1 Jan 2012  2012-01-01 Yes Yes
Gibraltar TIEA  16 Dec 2009  2009-12-16 18 Apr 2012  2012-04-18 Yes Yes
Ireland DTC  17 Dec 2003  2003-12-17 17 Dec 2004  2004-12-17 Yes No