09 juin 2013

Echange automatique par les iles britanniques ???


 in line with provisions in Council Directive 200-34-8EC (the Savings Directive) certain dependent territories of EU Member States have also agreed to adopt the same measures as are contained in the Savings Directive. These commitments are being given effect by separate bilateral agreements with the Member States.


Iles de la Couronne : les accords fiscaux de mars 2009

Le communiqué officiel
Le nouveau site de HM Treasury


All British overseas territories have signed up to transparency strategy, says chancellor
Le site britannique de fiscalité internationale
Reducing tax evasion and avoidance 


Une efficacité relative par  double langage ?
par Alexis  Favre du Temps CH


In a statement, the  HM Treasury said that Anguilla, Bermuda, the British Virgin Islands, Montserrat and the Turks and Caicos Islands have agreed to much greater levels of transparency of bank accounts held in those jurisdictions, following on from a similar agreement signed by the Cayman Islands. 


L'échange de données fiscales, une transparence en trompe l'œil
Par Jean-Claude Paye  LE MONDE 


le blablabla des iles turcks (29 avril 2013



la position de Pascal Saint-Amans(OCDE) vendredi 31 mai à Montreux   


They have agreed to automatically share information bilaterally with the UK and multilaterally within the G5, made up of Britain, France, Germany, Italy and Spain. Under this agreement, much greater levels of information about bank accounts will be exchanged on a multilateral basis as part of a move towards a new global standard.


Tax Information Exchange Agreements in force 


UK-Isle of Man Agreement to Improve International Tax Compliance (PDF 202K)


UK-Guernsey Agreement to Improve International Tax Compliance (PDF 207K)


UK-Jersey Agreement to Improve International Tax Compliance (PDF 211K)


UK-Gibraltar Agreement to Improve International Tax Compliance (PDF 207K)


Draft Guidance for UK-CD/OT Agreements (PDF 44K)


Final regulations on the implementation of the UK-CD and Gib Agreements (Opens new window)


Final Tax Information and Impact Note (PDF 44K)



Reciprocal Agreements relating to the European Union (EU) Directive on taxation savings income in the form of interest payments


·     Jersey (PDF 187K)

·     Gibraltar (PDF 275K)

·     Guernsey (PDF 187K)

·     Isle of Man (PDF 189K)

·     Montserrat (PDF 149K)

·     British Virgin Islands (PDF 167K)

·     Netherlands Antilles (PDF 124K)

·     Aruba (PDF 27K)



Non-reciprocal Agreements relating to the EU Directive on taxation of savings income in the form of interest payments


·     Anguilla (PDF 117K)

·     Cayman Islands (PDF 217K)

·     Turks and Caicos Islands (PDF 219K)


Since that date the following UK dependent or associated territories have moved to automatic exchange of information: Guernseyas from 1 July 2011; Isle of Man as from 1 July 2011; the British Virgin Islands as from 1 January 2012, and Turks and Caicos Islands as from 01 July 2012 .


09:02 Publié dans Echange automatique FATCA, Royaume Uni | Lien permanent | Commentaires (0) |  Imprimer | |  Facebook | | | | Pin it! | | |  del.icio.us

Les commentaires sont fermés.