Scope and original texts
The Convention covers information exchange on request, automatic and spontaneous exchange, simultaneous examinations, examinations abroad, recovery assistance and document service. OECD explains that it also underpins competent-authority arrangements for CRS, CARF, country-by-country reports and digital-platform reporting. Its page links the amended full text and participating-jurisdiction chart. Read the instrument and the applicable arrangements to determine a particular jurisdiction’s obligations.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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