在全球经济中，各国之间和税务部门之间的合作在打击逃税和避税行为以及保护税收制度的完整性方面变得越来越重要。合作的一个关键方面是信息交流。双重征税条约第26条体现了尽可能广泛交换信息的规则，以促进条约的适当应用，并协助缔约国执行其国内税法。除通过优化信息交流等条款不断更新《联合国示范公约》外，国际税务合作专家委员会还正在制定《联合国合作打击国际逃税行为守则》，包括通过信息交流，以发表声明支持自动信息交换。
- Note by the Subcommittee on Exchange of Information (E/C.18/2014/CRP.4)
- Secretariat Note: Proposed United Nations Code of Conduct on Cooperation in Combating International Tax Evasion (E/C.18/2014/CRP.5)
- Proposal to update Article 26 (Exchange of information) of the United Nations Model Double Taxation Convention between Developed and Developing Countries and its Commentary (E/C.18/2013/CRP.21) – 21 October 2013
- Note on Automatic Exchange of Information (E/C.18/2013/CRP.20) – 21 October 2013
- Corrigendum to the note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras.1-3)” (E/C.18/2008/3/Corr.1) – 16 October 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised commentary (2008) on article 26 (paras.4-6) and proposed code of conduct on cooperation in combating international tax evasion” (E/C.18/2008/3/Add.1/Corr.1) – 16 October 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised commentary (2008) on article 26 (paras. 4-6) and proposed code of conduct on cooperation in combating international tax evasion” (E/C.18/2008/3/Add.1) – 11 August 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras. 1-3)” (E/C.18/2008/3) – 11 August 2008
- Proposed general considerations and commentary prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries” (Comparison of Convener’s 2007 Draft to 2001 Commentary) (E/C.18/2007/CRP.15) – 25 October 2007
- Proposed commentary on paragraphs 4 to 7 and the inventory of exchange mechanisms, prepared by the Interior Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26” (E/C.18/2007/11) – 21 August 2007
- Proposed general considerations and commentary on paragraphs 1-3 prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries” (E/C.18/2007/10) – 21 August 2007
- Note by the Interim Coordinator of the Subcommittee on Exchange of Information on “Exchange of information” (E/C.18/2007/5) – 21 August 2007
- Revision of the wording of article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/6) – 8 September 2006
- Revision of the wording of Article 26 of the UN Model Convention (E/C.18/2006/6/Add.2) (Advance unedited version) – 1 September 2006
- Work on exchange of information and conclusion (E/C.18/2006/6/Add.1) (Advance unedited version) – 1 September 2006
- OECD’s work on improving exchange of information (E/C.18/2005/10/Add.2) – 15 November 2005
- Report of the Ad Hoc Group of Experts Meeting on Exchange of Information (Revision of Article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries) (E/C.18/2005/10/Add.1) – 11 November 2005
- Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2005/10) – 4 October 2005