Publications

Standard for Automatic Exchange of Financial Account Information in Tax Matters

Published on July 21, 2014

Also available in: French

book

The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014.

This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.

TABLE OF CONTENTS

Foreword
Abbreviations and acronyms
Introduction
Model Competent Authority Agreement and Common Reporting Standard2 chapters available
Model Competent Authority Agreement
Common Reporting Standard
Commentaries on the Model Competent Authority Agreement and the Common Reporting Standard2 chapters available
Commentaries on the Model Competent Authority Agreement
Commentaries on the Common Reporting Standard
Annexes7 chapters available
Multilateral Model Competent Authority Agreement
Nonreciprocal Model Competent Authority Agreement
Common Reporting Standard User Guide
Example Questionnaire
Wider Approach to the Common Reporting Standard
Declaration on Automatic Exchange of Information in Tax Matters
Recommendation of the Council on the Standard for Automatic Exchange of Financial Account Information in Tax Matters
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second EDITION

A second edition of the Standard for Automatic Exchange of Financial Account Information is available: