As provided for in the rules, the information requested may be information that is in the knowledge or belief of a person, or be recorded in a document or other record in any format that a person has in his possession, custody or control. Therefore, recipients of communications issued by the compiler must take into account the amount of information they store (and in what form) in order to ensure that they disclose all relevant information in accordance with the communication. This agreement, published in April 2002, is not a binding instrument, but includes two model bilateral agreements. A large number of bilateral agreements have been based on this agreement (see below). The Organisation for Economic Co-operation and Development (OECD) has developed a process for certain legal consultations of offshore financial centres outside the OECD to commit to eliminating harmful international tax evasion and tax avoidance. These jurisdictions can do this by signing Tax Information Exchange Agreements (TIEAs) with OECD member countries and jointly engaged jurisconsultations called “participating partners”. Legal systems may also choose to use the text of the articles of the Model Protocol if they wish to include in a new TIEA the provisions on the automatic and spontaneous exchange of information. Tax Information Exchange Agreements (TIEAs) provide for the exchange of information on request concerning a criminal or civil tax investigation or civil tax matters under investigation. In order to be able to request administrative assistance, a requesting country must demonstrate that the information requested is foreseeable: if the request for information relates to a civil tax case, the request can only be made for matters that arise on the day or after the execution of the TIEA.
On the other hand, requests for information in criminal tax matters may be submitted for each period before or after the execution of the TIEA. This was confirmed in the case of Volaw Trust and Corporate Services Limited and Larsen against Office of the Comptroller of Taxes  JRC 095 (the “Volaw case”). For example, the ability to exchange information cannot be hindered by restrictions such as bank secrecy laws or a restriction, only to obtain and exchange the information necessary for their national tax administration. Communications from the ComptrollerThere are two categories of notifications that the compiler may issue according to the rules upon receipt of a request from a foreign competent authority that it deems appropriate, (i) communications issued directly to taxpayers (i.e. .