Publication Date: 23/07/2012
This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area. In particular, the report gives answers to the following basic questions: (i) what is automatic exchange of information, (ii) how does it work, (iii) what is the legal basis, (iv) what is the current state of play (v) does automatic exchange work, and (vi) what is the OECD doing in this area and what still needs to be done.
|23/07/2012 - Improving international tax co-operation: OECD releases reports on automatic exchange and tax confidentiality|
|Table of Contents|
II. What is automatic exchange of information?
III. How does automatic exchange of information work?
IV. What is the legal basis for automatic exchange?
V. Current state of play
VI. Does automatic exchange work?
VII. What is the OECD doing in this area and what still needs to be done?
|For further information, please contact Achim Pross (Achim.Pross@oecd.org) or Stephanie Smith (Stephanie.Smith@oecd.org) from the Centre for Tax Policy and Administration.|