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Section I Exchange of information on request (arts. 5-7) |
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Article 5 Procedure for the exchange of information on request |
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Article 5a Foreseeable relevance |
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Article 6 Administrative enquiries |
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Article 7 Time limits |
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Section II Mandatory automatic exchange of information (arts. 8-8ad) |
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Article 8 Scope and conditions of mandatory automatic exchange of information |
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Article 8a Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements |
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⚠ Article 8b Statistics on automatic exchanges |
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Article 8aa Scope and conditions of mandatory automatic exchange of information on the country-by-country report |
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Article 8ab Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangements |
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Article 8ac Scope and conditions of mandatory automatic exchange of information reported by Platform Operators |
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Article 8ad Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service Providers |
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⚠ Draft Article 8ae Scope and conditions of mandatory automatic exchange of information on election following the option to apply head office taxation rules, Head office taxation tax returns and draft tax assessments |
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Section III Spontaneous exchange of information (arts. 9-10) |
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Article 9 Scope and conditions of spontaneous exchange of information |
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⚠ Draft Article 9a Collaboration on Corrections, Compliance and Enforcement with respect to Top-up tax information returns |
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Article 10 Time limits |
