Vir - besedilo: 32014L0107 Direktiva Sveta 2014/107/EU z dne 9. decembra 2014 o spremembi Direktive 2011/16/EU glede obvezne avtomatične izmenjave podatkov na področju obdavčenja
Definicija: contains the due diligence rules for financial institutions to follow to collect and then report the information, that underpin the automatic exchange of financial information
Vir definicije: OECD Standard for Automatic Exchange of Financial Information in Tax Matters The CRS Implementation Handbook
Vir - besedilo: 32014L0107 Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation