OECD经合组织：2026年全球透明度和税收信息交换论坛：贝宁2026（第二轮，第一阶段）关于应请求交换信息的同行评审报告（英文版）

The international standard of transparency and exchange of information on request (EOIR) is primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary, and Article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries and its commentary. The standard provides for exchange on request of information foresee