A legal agreement between jurisdictions to determine the cross-border tax regulation and means of cooperation between them. Bilateral tax treaties often revolve around questions about which of the jurisdictions has the right to tax cross-border activities and at what rate. Tax treaties can also include provisions for the exchange of tax information between the jurisdictions, but for the purpose of this report treaties that only relate to information exchange (so called Tax Information Exchange Agreements (TIEA)) are considered to be something separate from tax treaties that regulate cross-border taxation. TIEAs are therefore not included in the term tax treaty in this report.