The Information State

Reading extended state information

Writing extended state information

Additional information by the State party

If the transmitting State is to exchange information automatically with the receiving State, payors of income in the transmitting State must report automatically the relevant information to the transmitting State.

If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes.

If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes.

Automatic exchange of information would normally result in voluminous amounts of information, about residents, citizens or other taxpayers of the receiving State deriving income from sources in the transmitting State, being transmitted by the transmitting State to the receiving State ( transmitted information ).

What information should the transmitting State normally receive from domestic sources in order that the transmitting State may be able to effectively exchange information with the receiving State?

(a) Whether any changes should be made in the exchange of information obligations of the transmitting State (the State transmitting the information)

(b) Whether any changes should be made in the purposes for which the receiving State (the State receiving the information) can use the information received from the transmitting State

(f) What information the transmitting State should normally receive from domestic sources in order that the transmitting State may be able to effectively exchange information with the receiving State

Request further urgent information from the State party.

In the fight against terrorism, any information about attacks on another state must be treated like information relating to attacks on one's own state.

However, neither 2005 OECD article 26 nor the Commentary thereon actually requires the transmitting State to obtain information, and to have information available to it, in order for that transmitting State to be able to exchange information with the receiving State.

Procedural issues Failure of State party to provide information

3. A State Party that receives information shall comply with any request by the State Party that transmitted the information that places restrictions on its use.

2. A State Party that receives information shall comply with any request by the State Party that transmitted the information that places restrictions on its use.

UN Model article 26 (1) covers two separate issues (a) the obligations of the transmitting State to exchange information and (b) the obligations of the receiving State with regard to information received by the receiving State from the transmitting State.

The OECD Principles state that the Internet and other information technologies provide the opportunity for improving information dissemination.

Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State.

Changes in the purposes for which the receiving State can use the information received from the transmitting State

Changes in the obligations of the transmitting State to exchange information

Therefore, the transmitting State would have to transmit to the receiving State the relevant information codified by the TIN used in the receiving State.

In an information age, however, it may be the state (or non state) with the best story that wins.

If a report of the State party to the Convention, in the opinion of the Committee, does not contain sufficient information, the Committee may request that State to furnish additional information.

Information on achievements at State and Territory levels may also be provided.

Expert of working group on draft regulations on State information system security

If the transmitting State does not generally receive that information from payors of income by a method of automatic reporting, the transmitting State generally cannot exchange information automatically with tax treaty partners.

In order that the receiving State adequately process such Transmitted Information, the information would have to be codified by a TIN or another identification number adequate for processing by the receiving State.

Therefore, in this fact situation, the transmitting State can comply with the exchange of information request of the transmitting State.

This would require the transmitting State to compile the relevant information based on the TIN used in the receiving State.

In the same vein, countries should make efforts to enhance intra State and inter State coordination, cooperation and information exchange.

The report should state clearly what information was required and what information the administering Powers had thus far failed to transmit.

(c) Invitation to State party to cooperate If the treaty body finds that the information is reliable, the treaty body invites the State party to cooperate in the examination of the information, including through the submission of information to the treaty body

5 A measure of the likelihood that State sensitive information may be revealed.

The coordinator will analyse and assess the information received from the State party pursuant to a request by the Committee for further information.

It is also a fully static device, which will not lose internal state information.

Counsel argued that the State party had not supplied this information to the Committee.

With regard to exchange of information on request, there are at least two possible situations in which the receiving State may want information about one of its residents, citizens or other taxpayers from the transmitting State.

(g) What practical steps the transmitting State and the receiving State should take in order to facilitate and improve effective exchange of information.

The Committee may ask the State party to submit information at a specified time before the next reporting session of the State concerned.

2005 OECD article 26 modified that and treats separately each of these two issues, in two separate paragraphs article 26 (1) (obligations of the transmitting State to exchange information) and article 26 (2) (obligations of the receiving State with regard to information received from the transmitting State).

4.1 In its observations of 15 October 2003, the State party provides the following information.

If, in the opinion of the Committee, or of the pre sessional working group, a report of a State party does not contain sufficient information, it may request the State concerned to furnish such additional information as required, indicating the time limit within which the information should be submitted.