According to the South Korean Foreign Ministry, South Korea and Vanuatu signed a TIEA on March 14, 2012.
According to the OECD, Ireland and Vanuatu signed a TIEA on May 31, 2011.
According to preliminary media reports, Grenada and Vanuatu signed a TIEA on May 31, 2011.
In San Marino, the TIEA applies to general income tax on individuals and corporations, and to all taxes in Vanuatu. The TIEA also provides for the exchange of information held by banks and other financial institution, and information regarding the ownership of companies, partnerships, trusts and foundations.