Tax Information Exchange Agreement Traduction

The purpose of this Agreement is to promote international cooperation in tax matters through the exchange of information. It was developed by the OECD Global Forum Working Group on Effective Exchange of Information. In this way, jurisdictions may base a bilateral agreement on the competent authority for the purpose of introducing the automatic exchange of information in accordance with the common information standard or the automatic exchange of country reports on an TIEA, in particular where the automatic exchange of information under a relevant multilateral agreement of the competent authority is not (yet) possible. We have signed separate agreements with the other Crown Dependencies, which are in line with the provision on the automatic exchange of information in Article 24 of Jersey`s double taxation convention with Guernsey and the Isle of Man. These agreements are listed in the table below. No translation could be found in the PONS dictionary. Jersey is committed to introducing THE CRS at an early stage. This means that account information for 2016 will be automatically reported in 2017. A TIEAs request template has been developed to assist the competent authorities of TIEA partners in requesting information.

It is available in English and French as well as Spanish, German, Italian, Japanese, Korean and Turkish. For them, such a conclusion of such an agreement would still represent, from the bottom up, a considerable effort to negotiate. In fact, the Federal Council should therefore quickly offer them a simple tax information exchange agreement (TIEA). On 15 January 2016, the Government of Jersey signed a joint declaration with the Swiss Federal Council on the basis of which each jurisdiction will automatically exchange tax information according to the common reporting standard. Below you will find the agreement as well as a list of all the countries and jurisdictions that have signed the competent authority agreement. The agreement gave rise to the development of the OECD to combat harmful tax practices. The lack of an effective exchange of information is one of the key criteria for determining harmful tax practices. The agreement is the standard for an effective exchange of information within the meaning of the OECD Initiative on Harmful Tax Practices. A translation could be found from examples of examples of people on the Internet. (b) to communicate information which is not available under the law or in the normal administration of that Contracting State or of the other; This agreement, published in April 2002, is not a binding instrument, but includes two model bilateral agreements. A large number of bilateral agreements have been based on this agreement (see below). The exchange of information with other countries under the CRS is governed by the rules applicable to Jersey, which should be read together with the following order and recent amendments.

These rules state: Do you want to add words, sentences or translations? Legal systems may also choose to use the text of the articles of the Model Protocol if they wish to include in a new TIEA the provisions on the automatic and spontaneous exchange of information. (c) provide information which would disclose commercial, commercial, industrial, commercial or professional secrets or commercial procedures or the disclosure of which would be contrary to public policy (public policy). The Competent Authority Agreement does not allow for the exchange of information between Jersey and other Crown Dependencies (e.g. B Guernsey and the Isle of Man). Regardless of the format you use, it is your responsibility to correctly identify the jurisdiction to which your customers` information should be transmitted upon your return. In June 2015, the OECD Committee on Fiscal Affairs (CFA) approved a model protocol to the agreement. . . .