Towards Global Transparency
Chapter 11: Towards automatic exchange of information
AbstractChapter 11 shows the path towards automatic exchange of information. After an historical perspective, it then concentrates on the various existing models which, in a form or another, provide for the automatic exchange of information, such as the EU Directives, the FATCA rules, the OECD system, and, as an alternative, the Swiss Rubik approach. These various systems are compared and the impact of anti-money laundering (AML) legislations is also taken into account.
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