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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.

and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable ... financial centres that have committed to commence automatic exchange of information in 2017 or 2018. Within that group there is a small group of

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