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Panier
Standard for Automatic Exchange of Financial Account Information in Tax Matters
EAN13
9789264216525
Éditeur
"Éditions OECD"
Date de publication
Langue
anglais
Fiches UNIMARC
S'identifier

Standard for Automatic Exchange of Financial Account Information in Tax Matters

"Éditions OECD"

Livre numérique

  • Aide EAN13 : 9789264216525
    • Fichier PDF, avec Marquage en filigrane
    52.00
The Standard for Automatic Exchange of Financial Account Information,
developed by the OECD with G20 countries, represents the international
consensus on automatic exchange of financial account information for tax
purposes, on a reciprocal basis. Over 60 jurisdictions have committed to
implementing the Standard and all financial centres have been called to match
those commitments, as of July 2014.

This publication is the first edition of the full version of the Standard for
Automatic Exchange of Financial Account Information. It contains the text of
the Model Competent Authority Agreement and the Common Reporting Standard, and
the Commentaries thereon, as they read on 15 July 2014. It also includes
multilateral and nonreciprocal versions of the Model Competent Authority
Agreement, the technical modalities and a wider approach to the Common
Reporting Standard.
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