Plain meaning
An agreement between jurisdictions for exchanging tax information, often where there is no full income tax treaty.
Also called
tax information exchange agreements
TIEA
Key points
- A TIEA focuses on tax-information exchange rather than broad allocation of taxing rights.
- Canada's foreign affiliate rules can treat TIEA jurisdictions differently in some contexts.
- Information exchange can support audits, investigations, and international compliance programs.
- TIEAs are part of the broader international tax transparency network alongside treaties, CRS, FATCA, and multilateral conventions.
Why it comes up
TIEAs support offshore compliance, foreign affiliate rules, information exchange, and anti-evasion work.