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and limitations that apply to taxpayer information;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(b)","links":[],"mandates":[{"action_verb":"Decides","action_verb_normalized":"decide","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b1b9322d-17dd-5fe7-8a12-0190889b2bcc","position":25,"note_ids":[],"note_references":[],"text":"To endorse the work carried out on automatic exchange of financial account information, including the Standard for Automatic Exchange of Financial Account Information in Tax Matters, the so-called Common Reporting Standard;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(c)","links":[],"mandates":[{"action_verb":"Decides","action_verb_normalized":"decide","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"ded59373-c7df-52a7-8307-56fb39129ae0","position":26,"note_ids":[],"note_references":[],"text":"To encourage all countries that have not already done so to consider becoming a party to the multilateral Convention on Mutual Administrative Assistance in Tax Matters;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(d)","links":[],"mandates":[{"action_verb":"Decides","action_verb_normalized":"decide","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e8596520-b4b3-5684-918c-cd9e3897d983","position":27,"note_ids":[],"note_references":[],"text":"To affirm the need to work within the United Nations, as well as with the Organization for Economic Cooperation and Development, the Global Forum on Transparency and Exchange of Information for Tax Purposes, the Group of 20 and other concerned multilateral bodies and relevant international organizations, in order to help developing countries and countries with economies in transition to identify their needs for capacity-building and technical assistance on automatic exchange of information, including on addressing confidentiality issues;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(e)","links":[],"mandates":[{"action_verb":"Decides","action_verb_normalized":"decide","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b9fe8e3e-21d5-5b11-b880-4db767306c65","position":28,"note_ids":[],"note_references":[],"text":"To also affirm the need to conduct technical meetings, seminars and other capacity-building or technical assistance events on automatic exchange of information, including confidentiality, for developing countries and countries with economies in transition, with the involvement of concerned multilateral bodies and relevant international organizations.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(f)","links":[],"mandates":[{"action_verb":"Decides","action_verb_normalized":"decide","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"30613826-8c19-5f62-a2ad-4c378b9b298a","position":29,"note_ids":[],"note_references":[],"text":"The substantive actions are intended to be taken by means of two broad types:","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"92fd7360-59b9-579d-9510-7397c8196638","position":30,"note_ids":[],"note_references":[],"text":"Unilateral means: the national implementation of automatic exchange of information may necessitate that countries amend their domestic legislation and practices and develop necessary administrative resources and information technology infrastructure;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"1.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"41be1cb4-6598-55e5-8e58-5cdf9f9c45f9","position":31,"note_ids":[],"note_references":[],"text":"Bilateral or, as appropriate, multilateral means, including regional approaches: the principles of transparency and effective exchange of information will generally be implemented through international cooperation (capacity-building), bilateral or multilateral arrangements in order to exchange information automatically, including by implementing the substance of article 26 and the accompanying commentary of the United Nations Model Double Taxation Convention between Developed and Developing Countries, as finalized by the Committee of Experts on International Cooperation in Tax Matters.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"2.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"47826b57-a5bc-5638-8366-3c6f21f0c253","position":32,"note_ids":[],"note_references":[],"text":"21st plenary meeting 20 April 2017","type":"signature","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"a618491f-f6ec-54db-879e-20f0bd1c55de","position":33,"note_ids":[1],"note_references":[],"text":"See Official Records of the Economic and Social Council, 2009, Supplement No. 25 (E/2009/45), 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