Standard For Automatic Exchange Of Financial Account Information In Tax Matters
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Standard for Automatic Exchange of Financial Account Information in Tax Matters
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 311 |
Release | : 2014-07-21 |
Genre | : |
ISBN | : 9264216529 |
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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.
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The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automa
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This first edition provides practical guidance to assist government officials and financial institutions in the implementation of the global Standard for Automa
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The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange