Montserrat

Montserrat has exchange of information relationships with 15 jurisdictions through 2 DTCs and 14 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  
Guernsey TIEA  19 May 2014  2014-05-19 1 Nov 2016  2016-11-01 Unreviewed Yes
Finland TIEA  22 Nov 2010  2010-11-22 31 Dec 2011  2011-12-31 Yes Yes
Faroe Islands TIEA  22 Nov 2010  2010-11-22 not yet in force  1900-01-01 Unreviewed Yes
United Kingdom DTC  19 Dec 1947  1947-12-19 19 Dec 1947  1947-12-19 Yes Yes
Sweden TIEA  22 Nov 2010  2010-11-22 31 Dec 2015  2015-12-31 Yes Yes
Ireland TIEA  14 Dec 2012  2012-12-14 25 Aug 2016  2016-08-25 Yes Yes
Ireland TIEA  14 Dec 2012  2012-12-14 not yet in force  1900-01-01 Yes Yes
Iceland TIEA  22 Nov 2010  2010-11-22 26 Nov 2012  2012-11-26 Yes Yes
Denmark TIEA  22 Nov 2010  2010-11-22 21 Oct 2011  2011-10-21 Yes Yes
Norway TIEA  22 Nov 2010  2010-11-22 19 Dec 2011  2011-12-19 Yes Yes
Australia TIEA  22 Nov 2010  2010-11-22 25 Nov 2011  2011-11-25 Yes Yes
Greenland TIEA  22 Nov 2010  2010-11-22 not yet in force  1900-01-01 Unreviewed Yes
Germany TIEA  28 Oct 2011  2011-10-28 31 Mar 2012  2012-03-31 Yes Yes
Netherlands TIEA  10 Dec 2009  2009-12-10 1 Dec 2011  2011-12-01 Yes Yes
Switzerland DTC  30 Sep 1954  1954-09-30 30 Sep 1954  1954-09-30 No No
Belgium TIEA  16 Feb 2010  2010-02-16 18 Nov 2015  2015-11-18 Yes Yes