Definicija: systematic and periodic transmission of “bulk” taxpayer information by the source country to the residence country concerning various categories of income (e.g.dividends, interest, royalties, salaries, pensions, etc.); also used to transmit other types of useful information such as changes of residence, the purchase or disposition of immovable property, value added tax refunds, etc. As a result, the tax authority of a taxpayer’s country of residence can check its tax records to verify that taxpayers have accurately reported their foreign source income
Vir definicije: Automatic Exchange of Information, OECD 2012
Vir - besedilo: 32018L0822 Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
Vir - besedilo: Convention on Mutual Administrative Assistance in Tax Matters