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Act No. 2015 - 1778 28 December 2015 Authorizing Approval Of The Multilateral Agreement Between Competent Authorities Concerning The Automatic Exchange Of Information Relating To Financial Accounts

Original Language Title: LOI n° 2015-1778 du 28 décembre 2015 autorisant l'approbation de l'accord multilatéral entre autorités compétentes concernant l'échange automatique de renseignements relatifs aux comptes financiers

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Summary

This Act authorizes the approval of the multilateral agreement between the competent authorities concerning the automatic exchange of financial account information (assembly six annexes), signed in Berlin on 29 October 2014, and annexed thereto.

Keywords

BUSINESS , INTERNATIONAL AGREEMENT , MULTILATERAL AGREEMENT , APPROBATION , FINANCIAL ACCORD , AUTOMATIC INFORMATION , EAR , COMPETENT AUTHORITY , AMELIORATION , RESPECT , FISCALE OBLIGATION , LUTTE CONTRE L'EVASION FISCALE , LUTTE

Legislative records




JORF n°0301 of 29 December 2015 page 24318
text No. 3



LOI n° 2015-1778 of 28 December 2015 authorizing the approval of the multilateral agreement between competent authorities concerning the automatic exchange of financial account information (1)

NOR: MAEJ1506834L ELI: https://www.legifrance.gouv.fr/eli/loi/2015/12/28/MAEJ1506834L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2015/12/28/2015-1778/jo/texte


The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:

Single article


Is authorized the approval of the multilateral agreement between competent authorities concerning the automatic exchange of information relating to financial accounts (all six annexes), signed in Berlin on 29 October 2014, and the text of which is annexed to this Act (2).
This law will be enforced as a law of the State.


Done in Paris, December 28, 2015.


François Hollande

By the President of the Republic:


The Prime Minister,

Manuel Valls


Minister for Foreign Affairs and International Development,

Laurent Fabius

(1) Preparatory work: Act No. 2015-1778. Senate: Bill No. 651 (2014-2015); Report of Mr. Eric Doligé, on behalf of the Finance Committee, No. 59 (2015-2016); Text of Commission No. 60 (2015-2016); Discussion and adoption on October 29, 2015 (TA No. 29, 2015-16). National Assembly: Bill No. 3185; Report of Ms. Estelle Grelier, on behalf of the Foreign Affairs Committee, No. 3352; Discussion and adoption (simplified review procedure) on 17 December 2015 (TA No. 687). (2) Subsequently, the text will be published in the Official Journal of the French Republic.
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