Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information
收藏Organisation for Economic Co-operation and Development2026-02-21 收录
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https://www.oecd.org/en/publications/model-protocol-for-the-purpose-of-allowing-the-automatic-and-spontaneous-exchange-of-information_62b2a21e-en.html
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As the Multilateral Convention is now the most comprehensive and wide-ranging legal instrument for internationally exchanging information, it is expected that jurisdictions would in most cases choose to put in place the exchange of information, including under the Standard for Automatic Exchange of Financial Account Information in Tax Matters (the...
