OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters

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Notice No. R. 1070 of 2020

Preamble

Section I : General Reporting Requirements

Section II : General Due Diligence Requirements

Section III : Due Diligence for Pre-existing Individual Accounts

Section IV : Due Diligence for New Individual Accounts

Section V : Due Diligence for Pre-existing Entity Accounts

Section VI : Due Diligence for New Entity Accounts

Section VII : Special Due Diligence Rules

Section VIII : Defined Terms

Section IX : Complementary Reporting and Due Diligence Rules for Financial Account Information

Section X : Effective Implementation

Section XI : Mandatory Disclosure Rules

Annexes