About Tax Information Exchange Agreements (TIEAs)
Tax Information Exchange Agreements (TIEAs) are signed by two countries that agree to co-operate in tax matters by exchanging information. Jersey has been exchanging information with other countries using TIEAs since 2007.
They help governments to enforce domestic tax laws by allowing the opportunity to exchange relevant tax information on request. Unlike double taxation agreements, TIEAs don’t always eliminate the double taxation of income.
All of Jersey’s TIEAs are in line with the international standard, and broadly follow the Organisation for Economic Co-operation and Development (OECD) model agreement on Exchange of Information on Tax Matters.
Jersey has signed a number of TIEAs based on this OECD model, which allow us to send and receive tax information with over 30 countries. This number is expected to grow over time.
Agreements only come into force when the necessary parliamentary procedures have been completed in both countries.
Jersey can also exchange tax information with other countries under double taxation agreements, the Multilateral Convention, and with EU member states under the EU Savings Tax Directive.
Double taxation agreements
Multilateral Convention (International tax)
EU Savings Directive
Summary of TIEAs and DTA progress
To view a summary of Jersey's International tax agreements, and progress being made with countries that have not yet signed an agreement with Jersey, download the document below:
TIEA and DTA progress
List of countries with TIEAs
All agreements have been signed and ratified, unless otherwise stated.