B. Information exchange 5 7 4

The competent authorities shall, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchanges of information shall be made, including, where appropriate, exchange of information regarding tax avoidance.

Automatic exchange of information

In order that the obligation to exchange information may be broad, a domestic tax interest requirement should not limit the obligation to exchange information.

Information exchange and training

Confirmation of the Secretary General of the Meeting

With regard to the work of OECD on automatic exchange of information, see the discussion in paragraph 59 below.

What information should a Government obtain automatically from banks, other financial institutions and other payors of income in that country to overcome de facto bank secrecy and to facilitate effective exchange of information by that Government with other Governments pursuant to exchange of information clauses in income tax treaties or exchange of information agreements?

(b) Data exchange and information networks

Ozone Action Information Clearing house

(iv) Consideration of matters related to information exchange and training (article 10)

iii) exchange of information agreements on partnerships and scientific cooperation

Encourages Member States to utilize existing information systems to exchange and share information at the bilateral, regional and international levels on those substances of abuse

3. Exchange of views and information on drug trafficking organizations

C. Exchange of views and information on drug trafficking organizations

vi) making agreements on information exchange, partnerships and scientific cooperation

39 of the Commentary thereon does refer to automatic and spontaneous exchange of information).

(d) Consideration of matters related to information exchange and training (article 10)

UNFCCC information systems, databases and clearing houses The collection and management of data and information is a core activity of the secretariat, accounting for about 20 per cent of its budget.

International Cleaner Production Information Clearing house

Greenhouse Gas Technology Information Exchange

Regional training also facilitates the exchange of information, sharing experiences and networking among participants.

OECD has emphasized, through use of the term effective exchange of information , that exchange of information between Governments should be effective.

Joint work on the development of commodity exchanges has also taken place and information is exchanged on a number of topics, including commodities.

Significant issues in exchange of information

ASCII American Standard Code for Information Interchange

The Group holds a monthly thematic meeting to exchange views and information on security.

As regards the flow of information across borders, the Special Rapporteur emphasizes that the decree (Decision No. 218) on the Establishment of Prohibitions and Restrictions on the Transport of Items over the Customs Border of the Republic of Belarus, specifically the provisions regarding information, presents serious obstacles to the free flow of information.

Furthermore, Governments should promote the development of port community information networks and the use of electronic data interchange (EDI) for the exchange of information that will facilitate the movement and control of transit cargo.

Changes in the obligations of the transmitting State to exchange information

Food safety in rural areas Agro processing Information exchange soils, climate and conservation agriculture.

The following are significant issues with regard of exchange of information clauses in tax treaties

ASCII Corporation (Japan)

(c) Intensifying the sharing and exchange of information regarding the occurrence and patterns of organized crime and corruption

(c) Whether a domestic tax interest requirement in the transmitting State should limit the obligation of the transmitting State to exchange information, that is to say, whether the transmitting State has the obligation to exchange information requested of it even if the transmitting State does not need such information for its own tax purposes

GREENTIE provides information on technology to all countries, but transmits information from sources only within the OECD member countries.

The expert group has discussed the development of further UN EDIFACT compatible messages for other types of information exchanged, particularly company information.

The key to the model was the ability of different Customs offices and administrations to communicate and exchange information with one another using EDI.

(d) Promoting exchanges of experts between statistical offices to encourage the implementation of common methodologies and facilitate exchanges of information on statistical standards

Bhutan is also in the process of seeking membership to the INTERPOL, which would facilitate information exchange mechanisms.

UN Model article 26 and 2005 OECD article 26 do not refer specifically to automatic exchange of information, but the Commentary on each of those two articles provides for discretionary rather than mandatory automatic exchange of information, that is to say, the two Contracting States would have to agree specifically to exchange information automatically.

There is no co partnership in this matter, merely cooperation and information exchange.

The exchange of information is not restricted by Articles 1 and 2.

The programme will allow exchange of information between ships.

The organization also attaches great importance to the promotion of cooperation and the exchange of information.