The Legal Basis for Exchanging Real Estate Information Explained

Over the past decade, global tax transparency has undergone a major transformation. Since 2010, new international standards and agreements have dramatically lowered the barriers to sharing tax information across borders. Now, with real estate increasingly recognized as a vehicle for hiding undeclared wealth, governments are moving to strengthen reporting frameworks even further.

In this episode, we unpack the legal foundation behind the exchange of real estate information—focusing on the emerging Immovable Property Information (IPI) MCAA, a multilateral agreement designed to enhance collaboration among jurisdictions that choose to participate.

🔎 In This Episode, You’ll Learn:

• How post-2010 reforms paved the way for broader information exchange

• What the IPI MCAA is and why jurisdictions are adopting it

• The types of real estate data tax authorities will exchange, including:

(i) Property holdings

(ii) Acquisitions of immovable property

(iii) Disposals or transfers of ownership

(iv) Recurring income derived from real estate

• Why this agreement represents the next major step in closing transparency gaps left by financial-asset-focused frameworks like CRS

• What this shift means for international property owners, advisors, and globally mobile individuals

This episode provides a clear, accessible breakdown of a complex but important development reshaping global tax compliance—and the responsibilities of those holding real estate across borders.