|
2016
|
EU Member States
|
Employment income; directors’ fees; life insurance products not covered by other Directives; pensions; ownership of and income from immovable property
|
Council Directive 2011/16/EU ("DAC")
|
|
2017
|
EU Member States
|
Tax Rulings
|
Council Directive 2014/48/EU ("DAC3")
|
|
2015
|
United States
|
Financial Account
|
FATCA
|
|
2017
|
EU Member States
|
Financial Account
|
Council Directive 2014/107/EU ("DAC2")
|
|
2017
|
Argentina, Columbia, Faroe Islands, Guernsey, Iceland, India, Isle of Man, Jersey, Korea, Mexico, Norway, Seychelles and South Africa
|
Financial Account
|
The Convention on Mutual Administrative Assistance in Tax Matters
|
|
2017
|
Liechtenstein
|
Financial Account
|
Agreement between the European Union and the Principality of Liechtenstein on the automatic exchange of financial account information to improve international tax compliance
|
|
2017
|
San Marino
|
Financial Account
|
Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance
|
|
2018
|
Australia, Barbados, Brazil, Canada, Chile, China, Colombia, Gibraltar, Greenland, Indonesia, Iceland, Japan, Mauritius, Malaysia, New Zealand, Panama, Pakistan, Russia, Saudi Arabia, Singapore, and Uruguay.
|
Financial Account
|
The Convention on Mutual Administrative Assistance in Tax Matters
|
|
2018
|
Andorra
|
Financial Account
|
Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance
|
|
2018
|
Monaco
|
Financial Account
|
Agreement between the European Union and the Principality of Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD
|
|
2018
|
Switzerland
|
Financial Account
|
Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance
|
|
2018
|
Hong Kong
|
Financial Account
|
Agreement between The Government of Ireland and The Government of The Hong Kong Special Administrative Region of The People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
|
|
2019
|
Antigua and Barbuda,
Costa Rica, Curacao,
Israel, Saint Lucia,
Peru, Turkey.
|
Financial Account |
The Convention on Mutual Administrative Assistance in Tax Matters |
|
2020
|
Albania, Azerbaijan
Cook Islands, Ecuador
Grenada, Greenland,
Nigeria.
|
Financial Account |
The Convention on Mutual Administrative Assistance in Tax Matters |