參考文獻
Standard for Automatic Exchange of Financial Account Information，http://www.oecd.org/ctp/exchange-of-tax-information/Automatic-Exchange-Financial-Account-Information-Common-Reporting-Standard.pdf，(last visited Mar. 10, 2014)
OECD delivers new global standard to target tax cheats，http://www.rappler.com/business/economy-watch/51294-oecd-new-global-standard-target-tax-cheats，(last visited Dec. 20, 2013)
OECD Releases Common Reporting Standard For Automatic Exchange of Tax Information，http://www.bna.com/oecdreleases-common-n17179882130/，(last visited May 30, 2014)
New OECD report on automatic information exchange: will developing countries be left out?， http://www.taxresearch.org.uk/Blog/2014/02/13/new-oecd-report-on-automatic-information-exchange-will-developingcountries-be-left-out/，(last visited May 30, 2014)