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)