In Monaco, law No 1.437 (2 December 2016) has been published. The law ratifies the Multilateral Convention on Mutual Administrative Assistance in Tax Matters for the implementation of the common reporting standard (CRS). Under this convention, exchanges of information will commence in 2018.
Read a December 2016 report [PDF 103 KB] prepared by the KPMG member firm in France and by Fidal (an independent legal entity that is separate from KPMG International and KPMG member firms)
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