Exchange of information

Standard for Automatic Exchange of Financial Account Information in Tax Matters: Implementation Handbook

 

 

This first edition provides practical guidance to assist government officials and financial institutions in the implementation of the global Standard for Automatic Exchange of Financial Account Information in Tax Matters.

 

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This first edition provides practical guidance to assist government officials and financial institutions in the implementation of the global Standard for Automatic Exchange of Financial Account Informaion in Tax Matters. It sets out the necessary steps for implementation and will help financial institutions and governments implement the Standard more efficiently by promoting the consistent use of optional provisions, identifying areas for alignment with FATCA and addressing the operational and transitional challenges resulting from the staggered implementation of the Standard. It also contains answers to frequently asked questions (FAQs) received from business and governments, with a view to furthering the effective implementation of the Standard. The Handbook is intended to be a “living” document and will be updated on a regular basis.

 

Further guidance

 

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