Automatic Exchange of Information: Guide on Promoting and Assessing Compliance by Financial Institutions
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/automatic-exchange-of-information_7655bed0-en.html
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Automatic Exchange of Information (AEOI) under the Common Reporting Standard (CRS) and the United States Foreign Account Tax Compliance Act (FATCA) involves the exchange of large amounts of information on financial accounts between tax administrations. For the receiving tax administration to be able to use this information effectively requires...
