Exchange of Information on Request
Samoa has participated in exchange of information on request or “EOIR” since 2009 when it signed its first Tax Information Exchange Agreement or “TIEA” with 13 different jurisdictions. Since 2009, Samoa has signed 4 additional TIEAs bringing the total number of TIEAs to 17 with the following jurisdictions:
In addition to the TIEAs, Samoa can now exchange with all jurisdictions that are parties to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which became effect for Samoa on 1st December 2016.
For general EOIR matters, contact the following authorized persons: