Datagov Opendata Platform

Spontaneous Exchange of Information (SEOI) refers to the voluntary provision of tax-related information by one contracting country to the tax authorities of another contracting country based on the consideration that the information held may be of tax interest to the other contracting country, without a request from the other contracting country. In line with the conclusions of the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan 5, Taiwan voluntarily provides tax-related information concerning enterprises with links to residents of the other contracting country located in Taiwan, based on the principle of reciprocity and in accordance with the commitments made to the European Union. This is part of the plan to combat harmful tax practices effectively by integrating tax transparency and the principle of substantial taxation.