A TIEAs request template has been developed to assist the competent authorities of TIEA partners in requesting information. It is available in English and French as well as Spanish, German, Italian, Japanese, Korean and Turkish. The Organisation for Economic Co-operation and Development (OECD) has developed a process for certain legal consultations of offshore financial centres outside the OECD to commit to eliminating harmful international tax evasion and tax avoidance. These jurisdictions can do this by signing Tax Information Exchange Agreements (TIEAs) with OECD member countries and jointly engaged jurisconsultations called “participating partners”. Each TIEA describes the obligation between Australia and the non-OECD partner to assist each other by exchanging correct tax information relevant to the management and enforcement of their respective national tax laws (civil and criminal). Information can only be provided upon request, which means that one court is not required to provide information that has not been requested by the other court. Tax Information Exchange Agreements (TIEAs) provide for the exchange of information on request concerning a criminal or civil tax investigation or civil tax matters under investigation.  A TIEA model was developed by the OECD Global Forum Working Group on Effective Exchange of Information. This agreement, published in April 2002, is not a binding instrument, but includes two model bilateral agreements. A large number of bilateral agreements have been based on this agreement (see below). This exchange of information on request was supplemented by an automatic procedure on 29 October 2014.  The automatic process should be based on a common reporting standard. The legality of intergovernmental agreements (ISAs) has been questioned on the grounds that any agreement between governments that significantly binding any government constitutes a treaty.
Since the U.S. Constitution does not allow the executive branch to unilaterally implement treaties without the consent of the Senate, many argue that GAs have no basis in the U.S. Constitution.  THE ISGs were not described or provided for in the Fatca legislation, but were designed and implemented a posteriori, when it became clear that FATCA would fail without it.  British Virgin Islands Protocol (Exchange of Information) [128kb] According to the TIEA, contractors must have a legal and administrative framework to support their obligation to exchange information. . . .