Implementation Handbook: Standard for Automatic ... - OECD

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.

based on a level playing field. In parallel, the OECD continues its work on the practicalities of the Standard by seeking stakeholder input and clarifying its application through the regular publication of Frequently Asked Questions (FAQs) on the AEOI Portal as well as updates to this Handbook. The automatic information exchange framework 4.

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