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OECD 2017 1Standard for Automatic Exchange of Financial information in Tax MattersIMPLEMENTATION HANDBOOKSecond editionStandard for Automatic Exchange of Financial information in Tax MattersImplementation HandbookSECOND EDITIONnTablE Of COnTEnTsn2 OECD 2017Photos credits: OECD 2018 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of the source and copyright owner(s) is given.

of information; putting in place the necessary administrative and IT infrastructure; and protecting confidentiality and safeguarding data. • Part II contains a more detailed discussion on the conceptual framework contained in the Standard, including the key definitions and procedures it contains. A separate Chapter 6 provides more detail

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