世界银行：2024桌面审查：对列入欧盟不合作管辖区名单的太平洋岛屿论坛成员国的分析报告（英文版）

Systematic and periodic transmission of bulk taxpayer information by the source country to the residence country without countries having to request for it. The Global Forum monitors the automatic exchange of financial account information (known as the Common Reporting Standard). Financial institutions are required to report account information held by non-residents to their tax authorities, who in turn automatically exchange this information with the tax authorities of the account holders’ c