Strengthening Fiji’s International Tax Cooperation through Exchange of Information (EOI) and Tax Transparency Training

The Fiji Revenue and Customs Service (FRCS) recently conducted two sessions of EOI training for more than 40 FRCS officials across key divisions, including Auditors, Audit Managers, Transfer Pricing Specialists, Legal Officers, Objection Auditors and Risk Profilers. The training was held from 28–31 October and 10–12 November 2025 in Suva.

Exchange of information (EOI) is the cross‑border sharing of information for tax purposes between tax administrations to detect and prevent tax evasion, to ensure the correct application of a jurisdiction’s domestic tax legislation and the provisions of an international bilateral (e.g. DTA) or multilateral tax agreement (e.g. Multilateral Convention on Mutual Administrative Assistance in Tax Matters or the MAAC) providing for reciprocal assistance in tax matters in effect in Fiji and to foster domestic tax compliance.

We extend our sincere appreciation to the Global Forum team, as the two trainers who conducted these sessions are part of the Train the Trainer program. The Train-the-Trainer program equipped the trainers with the necessary knowledge and skills on EOI to effectively deliver this training to the FRCS officials. Through the EOI training sessions, tax officials gained a deeper understanding of key elements of EOI, including the principle of foreseeable relevance, the importance of confidentiality, the concept of beneficial ownership, and the practical steps involved in drafting an effective EOI request.

This training marks another important step in building Fiji’s capacity to meet international standards and foster transparency in cross-border taxation.

Last Updated - February 4, 2026