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Chapter II Exchange of information (arts. 5-10)

Comparing proposed amendment...
Section I Exchange of information on request (arts. 5-7)
Entered into force
Article 5 Procedure for the exchange of information on request
Inserted
Article 5a Foreseeable relevance
Amended
Article 6 Administrative enquiries
Amended
Article 7 Time limits
Section II Mandatory automatic exchange of information (arts. 8-8ad)
Draft
Draft Article 8ae
Amended
Article 8 Scope and conditions of mandatory automatic exchange of information
Amended
Article 8a Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements
Amended
Article 8b Statistics on automatic exchanges
Inserted
Article 8aa Scope and conditions of mandatory automatic exchange of information on the country-by-country report
Amended
Article 8ab Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangements
Amended
Article 8ac Scope and conditions of mandatory automatic exchange of information reported by Platform Operators
Inserted
Article 8ad Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service Providers
Section III Spontaneous exchange of information (arts. 9-10)
Entered into force
Article 9 Scope and conditions of spontaneous exchange of information
Entered into force
Article 10 Time limits