Is AEOI/CRS, between two countries or all participants exchange with each other?

banking

(Blonde) #1

Hiya,

There is a list of AEOI/CRS on it’s official website here(2017/18):
http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/crs-by-jurisdiction-2018.htm

Is this mean all participants exchange with each other? Or agreement of AEOI/CRS, should be between two countries to be able to exchange with each other?

Which countries does Malta has agreed on AEOI, bilateral, DTA and TIEA and how to find it’s list?

Does anyone knows anything about this please?

Thnx
Xoxo :wink: