Unless otherwise defined, this means the automatic intergovernmental exchange of information on interest payments made within the European Union and in the so-called dependent and associated territories, namely Channel Islands (Jersey, Guernsey, Isle of Man), Gibraltar, Madeira, and British Virgin Islands. – See International Business Company, Offshore Banking, Secondary Statement.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/