<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Standard for automatic exchange of financial information in tax matters : the CRS implementation handbook</title>
  </titleInfo>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">ParisFR</placeTerm>
    </place>
    <publisher>OECD</publisher>
    <dateIssued>[    ]</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>118 p.</extent>
  </physicalDescription>
  <abstract>Provides a practical guide to the necessary steps to take in order to implement the Standard. Provides an overview of the legislative, technical and operational issues and a more detailed discussion of the key definitions and procedures contained therein.\n</abstract>
  <note>9/16/16 SANDRAW</note>
  <subject>
    <topic>FISCAL ADMINISTRATION</topic>
  </subject>
  <classification authority="udc">11.01.02 S785</classification>
  <recordInfo>
    <recordChangeDate encoding="iso8601">20260716044124.0</recordChangeDate>
  </recordInfo>
</mods>
