2023 amendment of the International Standards for Automatic Exchange of Information in Tax Matters
Initiative
Official name
International Standards for Automatic Exchange of Information in Tax Matters
Type
Standards
Level 3 / Other
Initiator
OECD
Submitted
Doc. code
-
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
OECD Standard on Automatic exchange of information (AIA)
(non-binding, INT)
Source: OECD, International Standards for Automatic Exchange of Information in Tax Matters, 2023