Samoa
Samoa has EOI relations with 78 countries through 19 treaties.
| Treaty Type | |
| Sum | 19 |
| DTC | 1 |
| Multilateral | 1 |
| TIEA | 17 |
| Jurisdiction | Type | Treaty | Signed | Entered into force | Exchange of Information | |
|---|---|---|---|---|---|---|
| Albania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Andorra | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Anguilla | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Antigua and Barbuda | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Argentina | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Aruba | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Australia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA AU WS | March 20, 2010 | Feb. 24, 2012 | On Request | ||
| Austria | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Barbados | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Belgium | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Belize | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Bermuda | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Bulgaria | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Canada | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Cayman Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Chile | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| China | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Colombia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Cook Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Costa Rica | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Croatia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Curaçao | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Cyprus | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Czech Republic | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Denmark | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA DK WS | Dec. 16, 2009 | March 22, 2012 | On Request | ||
| Estonia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Faroe Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA FO WS | Dec. 16, 2009 | No | On Request | ||
| Finland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA FI WS | Dec. 16, 2009 | March 24, 2012 | On Request | ||
| France | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Germany | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Ghana | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Gibraltar | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Greece | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Greenland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA GL WS | Dec. 16, 2009 | No | On Request | ||
| Grenada | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Guernsey | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Hungary | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Iceland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA IS WS | Dec. 16, 2009 | May 23, 2012 | On Request | ||
| India | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Indonesia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Ireland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA IE WS | Dec. 8, 2009 | Feb. 21, 2012 | On Request | ||
| Isle of Man | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Italy | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Japan | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA JP WS | June 4, 2013 | July 6, 2013 | On Request | ||
| Jersey | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Latvia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Liechtenstein | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Lithuania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Luxembourg | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Malaysia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Malta | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Marshall Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Mauritius | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Mexico | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA MX WS | Nov. 30, 2011 | July 18, 2012 | On Request | ||
| Monaco | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA MC WS | Sept. 7, 2009 | March 12, 2012 | On Request | ||
| Montserrat | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Netherlands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA NL WS | Sept. 14, 2009 | March 2, 2012 | On Request | ||
| New Zealand | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA NZ WS | Aug. 24, 2010 | March 26, 2012 | On Request | ||
| DTC | DTC NZ WS | July 8, 2015 | No | Uncertain | ||
| Niue | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Norway | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA NO WS | Dec. 16, 2009 | March 30, 2012 | On Request | ||
| Poland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Portugal | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Romania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Saint Lucia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Saint Vincent and the Grenadines | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| San Marino | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA SM WS | Sept. 1, 2009 | March 21, 2012 | On Request | ||
| Seychelles | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Sint Maarten (Dutch part) | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Slovakia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Slovenia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| South Africa | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA WS ZA | July 26, 2012 | No | On Request | ||
| South Korea | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA KR WS | May 15, 2015 | No | On Request | ||
| Spain | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Sweden | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA SE WS | Dec. 16, 2009 | Dec. 1, 2012 | On Request | ||
| Switzerland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Turks and Caicos Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| United Kingdom | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Virgin Islands (British) | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic |