Subject and Keywords:
Initially, the international exchange of tax information was only the subject of interstate bilateral agreements, and today the OECD provides important impulses. After 2018 according to OECD standards there will occur an automatic exchange of information on financial accounts between 61 countries. At the EU level since 2014 the modified Directive on administrative cooperation in the field of taxation has been in operation. The exchange of tax information takes place via the central liaison offices. Language barriers are reduced through standardized formats and language courses. At the bilateral level, there is the possibility of introducing decentralized solutions, through the establishment of regional liaison offices. The basic technical requirement for decentralized information exchange is to ensure secure Internet connections.