Standard for Automatic Exchange of Financial Account Information in Tax Matters
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...
| Autor principal: | |
|---|---|
| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2014.
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705482606719 |
Tabla de Contenidos:
- Common Reporting Standard User Guide
- Declaration on Automatic Exchange of Information in Tax Matters
- Wider Approach to the Common Reporting Standard
- Nonreciprocal Model Competent Authority Agreement
- Example Questionnaire
- Multilateral Model Competent Authority Agreement
- Recommendation of the Council on the Standard for Automatic Exchange of Financial Account Information in Tax Matters
- Commentaries on the Common Reporting Standard
- Common Reporting Standard
- Commentaries on the Model Competent Authority Agreement
- Model Competent Authority Agreement
- Abbreviations and acronyms
- Introduction
- Foreword.
