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Subcommittee on Article 26 Exchange of Information

  • Status: Active
  • Original Coordinator: Mr. Michael McIntyre (Wayne State University). Later replaced by Mr. José Antonio Bustos Buiza (Spain)
  • New Coordinator: Mr. Robin Oliver (New Zealand)
  • Original Members
  • New Members: To be determined
  • Original Mandate
The Subcommittee was mandated to propose language to update Article 26 and its Commentary; and to present the status of the work on practical issues of implementation made in the area by other international organizations and to make proposals on follow-up action.
  • New Mandate:

Taking into account recent developments, including within OECD, the new mandate is to monitor international developments in the area of exchange of information (including meetings of the Global Forum on Tax Transparency and Exchange of Information for Tax Purposes) with a report to the next annual session of the Committee containing recommendations on any further work the Committee should undertake in this area.

For more information, please contact: Michael Lennard, Secretary,
Committee of Experts on International Cooperation in Tax Matters


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