06/11/2015
Cooperation between tax administrations is critical in the fight against tax evasion and protecting the integrity of tax systems. A key aspect of this cooperation is exchange of information.
On 28th October 2014, 51 OCDE jurisdictions signed a multilateral competent authority agreement to automatically exchange information.
The new standard provides annual automatic exchange of financial account information reported to governments by financial institutions.
Author: Daniel Coronas Valle
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