Subcommittee on Exchange of Information
- Status: Active
- Creation: Ninth session of the Committee (October 2013)
- Coordinator: Mr. Armando Lara Yaffar
- Monitor international developments in the area of exchange of information (including meetings of the Global Forum on Tax Transparency and Exchange of Information) with a report to the tenth annual session of the Committee in 2014 containing recommendations on any further work the Committee should request the Secretariat to undertake in this area; and
- Provide any further input required to amend Article 26 and its Commentary to enable any necessary changes to be incorporated into the next United Nations Model Convention update.
The Subcommittee is mandated to: