Transcription of Implementation Handbook: Standard for Automatic …
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Implementation Handbook: Standard for Automatic …
Standard for Automatic Exchange of Financial Information in Tax Matters Implementation . handbook . Second edition OECD 2017 1. Standard for Automatic Exchange of Financial Information in Tax Matters Implementation handbook SECOND EDITION. This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2018), Standard for Automatic Exchange of Financial Information in Tax Matters - Implementation handbook - Second Edition, OECD, Paris.
offshore tax evasion by providing a greater level of information on their residents’ wealth held abroad. In order to maximise efficiency and minimise costs the Standard builds on the automated and standardised solutions that ... infrastructure; and protecting confidentiality and safeguarding data.
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