The government pronounced that it had approved a draft bill on exchange of information upon request and spontaneous exchange of information, on 8 March 2017. The text contains all the legal changes regarding exchange of fiscal information as per the Organisation for Economic Co-operation and Development (OECD) Terms of Reference and the draft bill updates the previous legislation on exchange of information upon request and expands the scope of exchange of information rules in Andorra, introducing spontaneous exchange of information.
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US: IRS publication 17 helps with 2016 Taxes
US: IRS publication 17 helps with 2016 Taxes
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