CHAPTER II EXCHANGE OF INFORMATION
SECTION II Mandatory automatic exchange of information
Article 8.Scope and conditions of mandatory automatic exchange of information
Article 8a. Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements
Article 8aa. Scope and conditions of mandatory automatic exchange of information on the country-by-country report
Article 8ab. Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangements
REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
FILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES