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  • PCS Tax Alert - Case Update: AXY v CIT (2018)

PCS Tax Alert - Case Update: AXY v CIT (2018)

Kylie Luo, Executive Director, Private Client Services |

20 June 2018

While taxpayers have been placing their focus on disclosure of their information under the Automatic Exchange of Information (AEOI) regime, the recent Court of Appeal decision in AXY v CIT (2018) provides a useful reminder of its sibling, the Exchange of Information (EOI) regime. This tax alert aims to provide some observations on the EOI regime arising from this judgment.