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OECD standard for exchange of information – a focus on tax information exchange agreements signed by Andorra

[External Location] Journées fiscales organisées par la banque MORABANCAndorre

Past event
21 March 2012 - 00:00 UTC +00:00


Introduction

I. Exchanging information with AndorraTax Information Exchange Agreements signed by Andorra

  • Information Exchange Agreements key features
  • The Global Forum “Peer review”
  • Probable amendments to Andorra’s legislation

II. Toward automatic exchange of information?EU saving directive

  • Foreign Accounts Tax Compliance Act
  • Convention on Mutual Administrative Assistance in Tax Matters
  • The Swiss case

III. Tax Treaty Policy

IV. Update on French tax fraud policy

Publication
OECD standard for exchange of information – a focus on tax information exchange agreements signed by Andorra
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Speakers

Portrait ofMichel Collet
Michel Collet
Partner
Paris