Update of the Guidelines on Automatic Exchange of Financial Account Information (DAC 2)

DELIVERING TRANSFORMATION

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Update of the Guidelines on Automatic Exchange of Financial Account Information (DAC 2)

The MTCA notifies that Version 4.7 of the DAC 2 Guidelines has been issued with updates to:

Section 2.2.3 : Investment Entity – page 16
Section 14.1: Recalcitrant Accounts/ Undocumented Accounts

Subsection: Undocumented Accounts – page 101

Appendix 1 and Appendix 2 – pages 103 to 105

Please refer to the attached document.

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