evidence: The second claim is that ‘agreement on real time information sharing with Switzerland’. A number of policy related MoUs have been signed with Switzerland. One of such agreements is the ‘Joint Declaration on Automatic Exchange of Information on Tax Matters – signed in November 2016’. This agreement allows for real time information sharing of the finances related to Indian nationals with bank accounts in Switzerland. Switzerland and India are among a list of 84 countries that share such information with other countries. Switzerland shared its information with 36 countries, while India shared it with 58 as per the 2018 OECD report on this issue. The report of the OECD committee further states that ‘in 2014, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) adopted the Standard for Automatic Exchange of Financial Account Information in Tax Matters (the AEOI Standard), developed by the OECD working with G20 countries. To deliver a level playing field, the Global Forum launched a commitment process under which 100 jurisdictions committed to implement the AEOI Standard in time to commence exchanges in 2017 or 2018’. It is thus clear that the real time information agreement that was signed with Switzerland is part of a larger global initiative and the adoption of the standard developed the OECD.