Transcription of Implementation Handbook: Standard for Automatic …
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OECD 2017 1 Standard for Automatic Exchange of Financial Information in Tax MattersIMPLEMENTATION HANDBOOKS econd editionStandard for Automatic Exchange of Financial Information in Tax MattersImplementation HandbookSECOND EDITIONnTablE Of COnTEnTsn2 OECD 2017 Photos 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. All requests for public or commercial use and translation rights should be submitted to Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearance Center (CCC) at or the Centre francais d exploitation du droit de copie (CFC) at document, as well as any data and any map included herein.
more up-to-date guidance on certain areas related to the effective implementation of the Standard. This includes revisions to sections pertinent to the legal framework for implementation of the AEOI, data protection, IT and administrative infrastructures as well as compliance measures. More clarity has been provided in the trust section
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