Penalties

Asset moves and specified territories

Commentary – Key Data ¶2-030Key Data ¶2-050

Chargeability, failure to notify

Commentary – Key Data ¶2-030

Historic non-compliance, failure to correct

Commentary – Key Data ¶2-030

Inaccuracies and failures

Commentary – Key Data ¶2-030

Information exchange arrangements

Commentary – Key Data ¶2-040

Non-compliance

Commentary – Key Data ¶2-030

Specified territories

Commentary – Key Data ¶2-050

Tax evasion

Commentary – Key Data ¶2-030

Territory categories

Commentary – Key Data ¶2-040