Exchange of Information

One of the main vehicles for enhancing tax transparency within the international area has been the exchange of information between various jurisdictions. Samoa is currently engaging in exchange of information on request or “EOIR”, and automatic exchange of information or “AEOI”.

Under EOIR, exchange of tax information only happens when a request is made by the competent authority of one government to its counterpart in the other country. The bi-lateral treaty would spell out clearly what information must be contained in a request in order for the country to act on it and provide the requested information. These are also reflected under our current Tax Information Exchange Act 2012.

AEOI takes place within the framework of signed treaty agreements between partner countries and the exchange of information occurs automatically on an annual basis without relying on a request from one country to the other. Samoa began exchanging under AEOI in September 2018.

To further enhance its commitment to tax transparency, Samoa signed up to the Base Erosion and Profit Shifting (BEPS) Inclusive Framework as an Associate on 4th February 2021.

For all official correspondence concerning any of the international tax standards noted above (BEPS, EOIR or AEOI) including other tax treaty matters, contact the Competent Authority for Samoa, whose details are set out below:

Fonoti Talaitupu Lia Taefu

Competent Authority

Chief Executive Officer/Commissioner

Ministry of Customs & Revenue

Level 4, DBS Building



For more information on EOIR, click here

For more information on AEOI, click here

For more information on BEPS, click here


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