Automatic Exchange of Tax Information Regime

  • Multilateral Convention on Mutual Administrative Assistance in Tax Matters
    • Legal texts of Multilateral Convention [read]
    • Participating Jurisdictions [read]
  • Multilateral and Bilateral Competent Authority Agreements (MCAA and CAA)
  • Common Reporting Standard 
    • ​OECD official publications of CRS [Read]
    • OECD official publication of CRS - Implementation Handbook [Read]
  • Activated Exchange Relationship on CRS Information (Reciprocal & non-reciprocal) [read]