Standard for Automatic Exchange of Financial Account Information in Tax Matters
The Standard for Automatic Exchange of Financial Account Information, developed by
the OECD with G20 countries, represents the international consensus on automatic exchange
of financial account information for tax purposes, on a reciprocal basis. Over 60
jurisdictions have committed to implementing the Standard and all financial centres
have been called to match those commitments, as of July 2014.
This publication is the first edition of the full version of the Standard for Automatic
Exchange of Financial Account Information. It contains the text of the Model Competent
Authority Agreement and the Common Reporting Standard, and the Commentaries thereon,
as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions
of the Model Competent Authority Agreement, the technical modalities and a wider approach
to the Common Reporting Standard.
Published on July 21, 2014Also available in: French