Negotiation of a multilateral treaty with exchange-of-information provisions might be a much better course of action than bilateral TIEAs, in part because of the time that would be required to establish a treaty network for TIEAs.
谈判一项包含交换信息规定的多边条约，可能胜于双边税务信息交流协议，部分原因是，为税务信息交流协议建立一个条约网络，需要花费时日。