Cabinet Decision No. 93/2021 On the Implementation of some Provisions of the Multilateral Administrative Agreement for the Automatic Exchange of Information
Abrogates
Cabinet Decision No. 5/11/2020
The Cabinet,
After perusal of the Constitution;
Federal Law No. 1/1972 on the competencies of the Ministries and the powers of the Ministers, and its amendments;
Federal Law No. 8/2004 on the Financial Free Zones;
Federal Law No. 14/2016 on the violations and administrative fines at the Federal Government;
Federal Decree-Law No. 15/2018 on the collection of revenues and public funds;
Federal Decree No. 48/2018 on the ratification of the multilateral administrative agreement on the automatic exchange of information;
Cabinet Decision No. 17/2012 on the collection and exchange of information in implementation of the purposes of the international tax agreements;
Cabinet Decision No. 5/11/2020 on the implementation of some provisions of the multilateral administrative agreement on the automatic exchange of information;
Has decided:
Article 1 - Definitions
In implementation of the provisions of this Decision, the following terms and expressions shall have the meanings assigned thereto unless the context requires otherwise: