Multilateral Competent Authority Agreement on automatic exchange of financial account information
Summary: The Agreement specifies what information will be exchanged automatically and when, as set out in the OECD’s standard for automatic exchange of financial account information in tax matters. In addition, the Agreement imposes strict confidential requirements in respect of the exchanged information
Signed: 29/10/2014
Sanctioned and promulgated: 07/07/2017
Entry into force: 31/01/2016
pdf file1176_Agreement in English.pdf (155 KB)
pdf file1176_Decreet.pdf (50 KB)