The Resource Standard for automatic exchange of financial account information in tax matters

Standard for automatic exchange of financial account information in tax matters

Label
Standard for automatic exchange of financial account information in tax matters
Title
Standard for automatic exchange of financial account information in tax matters
Creator
Subject
Language
eng
Summary
G20 Leaders at their meeting in September 2013 fully endorsed the OECD proposal for a truly global model for automatic exchange of information and invited the OECD, working with G20 countries, to develop such a new single standard for automatic exchange of information, including the technical modalities, to better fight tax evasion and ensure tax compliance. The Common Reporting Standard, developed in response to the G20 request and approved by the OECD Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions. Part I gives an overview of the Standard. Part II contains the text of the Model Competent Authority Agreement (Model CAA) and the Common Reporting and Due Diligence Standard (CRS). Part III contains the Commentaries on the Model CAA and the CRS as well as a number of Annexes
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD
http://library.link/vocab/subjectName
  • OECD
  • automatic exchange of information
  • Common Reporting Standard
  • MAP
  • due diligence
Label
Standard for automatic exchange of financial account information in tax matters
Instantiates
Publication
Extent
307 p.
Label
Standard for automatic exchange of financial account information in tax matters
Publication
Extent
307 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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