On Thursday 17 July, the European Commission published a proposal to amend the agreements between the European Union and Liechtenstein, San Marino, Monaco and Andorra on the automatic exchange of financial account information.
The common reporting standard drawn up by the Organisation for Economic Co-operation and Development (OECD) has undergone major changes, approved at international level in August 2022. These amendments, which will apply from 1 January 2026, extend the scope of the...