Implementation of Geneva Conventions Act, 2012
R 385
[Repealed] OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters |
Section I : General Reporting Requirements
Section II : General Due Diligence Requirements
Section III : Due Diligence for Pre-existing Individual Accounts
Section IV : Due Diligence for New Individual Accounts
Section V : Due Diligence for Pre-existing Entity Accounts
Section VI : Due Diligence for New Entity Accounts
Section VII : Special Due Diligence Rules
Section IX : Complementary Reporting and Due Diligence Rules for Financial Account Information
Section X : Effective Implementation
[Regulation R. 210 of 2016 repealed by Notice No. R.1070, GG43781, dated 9 October 2020]
