The international exchange of information in the area of direct taxes is executed in accordance with the Act. No. 253//2000 Coll., on International Assistance in the Tax Administration, and with amendments to the Act. No. 531/1990 Coll., on the Territorial Financial Authorities, in the wording of amended regulations, in relation to executed Treaties for Avoidance of Double Taxation. The most applied types of co-operation are exchange of information upon request and exchange information upon an appropriate stimulus, usually related to tax authorities investigation.