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Standard for Automatic Exchange of Financial Information in Tax Matters: Implementation Handbook, Second Edition

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/standard-for-automatic-exchange-of-financial-information-in-tax-matters-implementation-handbook-second-edition_841e9512-en.html
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The purpose of the Common Reporting Standard Implementation Handbook is to assist government officials in the implementation of the Standard for the Automatic Exchange of Financial Account Information in Tax Matters and to provide a practical overview of the Standard to both the financial sector and the public at-large.
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