The U.S. IRS has released an international practice unit on an Introduction to Traditional Automatic Exchange of Information.
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The Automatic Exchange of Information (AEOI) Program is a component of Treaty Administration, which also includes the Exchange of Information Program (EOI) and the Treaty Assistance and Interpretation Team (TAIT). Treaty Administration oversees the administration of tax treaties and bilateral and multilateral tax information exchange agreements (TIEAs). Treaty A…