7) teabevahetus on otseste maksudega seotud maksukohustuse suuruse kindlaksmääramiseks vajaliku teabe automaatne edastamine välislepingu alusel või Euroopa Liidu asjaomase õigusakti kohaselt maksuhaldurilt välisriigi pädevale ametiasutusele ja vastupidi;
defineeritakse selle seaduse ulatuses
7) the exchange of information is the automatic communication of information, needed to determine the amount of tax liability relating to direct taxes, on the basis of an international agreement or under the relevant legislation of the European Union, from the tax authority to a competent authority of a foreign state and the other way around;
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