Multilateral Competent Authority Agreement
GPTKB entity
Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:treaty
|
| gptkbp:abbreviation |
gptkb:MCAA
|
| gptkbp:administeredBy |
gptkb:OECD
|
| gptkbp:appliesTo |
tax authorities
|
| gptkbp:category |
international tax cooperation
tax transparency |
| gptkbp:enables |
exchange of financial account information
|
| https://www.w3.org/2000/01/rdf-schema#label |
Multilateral Competent Authority Agreement
|
| gptkbp:legalBasis |
gptkb:Article_6_of_the_Convention_on_Mutual_Administrative_Assistance_in_Tax_Matters
|
| gptkbp:purpose |
automatic exchange of tax information
|
| gptkbp:relatedTo |
gptkb:OECD
gptkb:Common_Reporting_Standard |
| gptkbp:signedBy |
2014
multiple jurisdictions |
| gptkbp:bfsParent |
gptkb:Common_Reporting_Standard
|
| gptkbp:bfsLayer |
7
|