Standard for automatic exchange of financial account : information tax matters eBook

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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 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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AUTEUR: OCDE

NOM DE FICHIER: Standard for automatic exchange of financial account : information tax matters.pdf

DATE DE PUBLICATION: 2014-Nov-26

TAILLE DU FICHIER: 3,77 MB

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OECD iLibrary | Common Reporting Standard User Guide

Overview. Released by the Organisation for Economic Co-operation and Development ("OECD") in July 2014, the Common Reporting Standard ("CRS") is an international standard on how financial institutions collect and report relevant financial account information to their local tax authorities for the purpose of automatic exchange of financial account information in tax matters ("AEOI ...

IRD : Automatic Exchange of Financial Account Information

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 ...

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