The Official State Gazette of 18 September publishes the Multilateral agreement between competent authorities on the automatic exchange of information on the mechanisms for circumventing the common reporting and information standard for opaque offshore structures

The purpose of the agreement published is to facilitate collaboration between the signatories and provide mutual assistance so as to use as effectively as possible the information obtained under the national mandatory reporting standards applicable to the mechanisms for circumventing the common reporting and information standard for opaque offshore structures.

You can view the full text of the agreement at the following link Provision 19539 of the Official State Gazette (BOE) No. 223 of 2023