This section presents all the bilateral exchange relations currently under way for the automatic exchange of information on IRS, in accordance with Article 6 of the Multilateral Convention and the CRS-MCAA, as well as within the framework of the EU. In addition, some legal systems have bilateral IRS information exchange agreements under bilateral tax treaties or tax information exchanges. Their goal is to combat tax evasion. The idea was based on the implementation agreements of the US Foreign Account Tax Compliance Act (FATCA), whose legal basis is the Convention on Mutual Tax Assistance. 97 countries have signed an implementation agreement and others intend to sign it at a later date. The first notifications took place in 2017, many of the others from 2018. Transparency groups have reacted in a number of ways, with some criticizing the fact that developing countries have not been considered and involved.  The collection and provision of information can be so costly and difficult for developing countries that it is not possible to participate in the regime. Instead of offering a period of non-reciprocity during which developing countries could simply obtain financial data, the only mention of non-reciprocal agreements is the reception of tax havens.  Given that more than 100 legal systems have committed to exchanging information within the IRS, exchanges between legal systems are generally based on the Multilateral Convention on Mutual Tax Assistance (Convention), which involves more than 100 jurisdictions, and the Convention on the Competent Authority of SIR (CRS MCAA), which is based on Article 6. Legal systems can be based on a bilateral agreement, such as a double taxation agreement or an agreement on the exchange of tax information. In addition, some IRS exchanges will be organised on the basis of the relevant EU directive, agreements between the EU and third countries and bilateral agreements such as the agreements between the UK and the CDOT. In August 2020, more than 2,500 bilateral exchanges were activated for jurisdictions that committed to exchange CBC reports, and the first automatic exchange of CBC reports took place in June 2018.