Annexes to COM(2024)11 - Authorisation of the Commission to open negotiations for the amendment of the five agreements on the automatic exchange of financial account information to improve international tax compliance between the EU and, respectively, Switzerland, Liechtenstein, Andorra, Monaco and San Marino

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dossier COM(2024)11 - Authorisation of the Commission to open negotiations for the amendment of the five agreements on the automatic exchange of ...
document COM(2024)11
date January 17, 2024
agreement with the Swiss Confederation); OJ L339 of 24 December 2015, p. 1 to 35 (agreement with the Principality of Liechtenstein); OJ L268 of 1 October 2016, p. 38 to 76 (agreement with the Principality of Andorra); OJ L225 of 19 August 2016, p. 1 to 40 and OJ L280 of 18 October 2016, p. 1 to 2 (agreement with the Principality of Monaco); OJ L346 of 31 December 2015, p. 1 to 41 and OJ L140 of 27 May 2016, p. 1 to 2 (agreement with the Republic of San Marino).

0OJ L359 of 16 December 2014, p. 1 to 29.

0OJ L 64 of 11 March 2011, p. 1 to 12.

0https://www.oecd.org/tax/exchange-of-tax-information/crypto-asset-reporting-framework-and-amendments-to-the-common-reporting-standard.htm, pages 62 to 102.

0Council Directive (EU) 2023/2226 of 17 October 2023, OJ L 2023/2226 of 24 October 2023.

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