TERMIUM Plus®

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Common Standard on Reporting and Due Diligence for Financial Account Information [1 record]

Record 1 2017-08-24

English

Subject field(s)
  • Titles of Standards
  • Taxation
DEF

[An] international standard for the automatic exchange of financial account information between tax administrations to use in fighting tax evasion and to promote voluntary compliance with tax laws.

OBS

Common Reporting Standard: short title.

OBS

Common Standard on Reporting and Due Diligence for Financial Account Information: long title.

French

Domaine(s)
  • Titres de normes
  • Fiscalité
DEF

[Norme] internationale concernant l'échange automatique de renseignements relatifs à des comptes financiers entre administrations fiscales [qui] vise à lutter contre l'évasion fiscale et à promouvoir l'observation volontaire des lois fiscales.

OBS

Norme commune de déclaration : titre abrégé.

OBS

Norme commune en matière de déclaration et de diligence raisonnable concernant les renseignements relatifs aux comptes financiers : titre intégral.

Spanish

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