Datagov Opendata Platform

The Spontaneous Exchange of Information (SEOI) refers to the voluntary provision of tax information to the competent authority of another contracting country under a tax agreement, considering that the tax information it holds may be of tax interest to the other contracting country, without a request from the other contracting country. In accordance with the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan 5 "Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance of Taxation Principles," our country's contracting countries voluntarily provide transfer pricing unilateral advanced pricing agreements and case-specific tax incentive rulings related to our tax residents to our competent authority.