For foreign account holders USA will share information tax automatically or at request? Berlin declaration on transparency and fairness in tax matters Statement made on the occasion of the signing event for the new global standard of automatic exchange of taxpayer information at the Global Forum in Berlin on 29 October. The Early Adopters Group of 54 countries and jurisdictions, recognising that tax evasion can only be tackled effectively at the global level, have committed ourselves to early adoption of the new single global standard for automatic exchange of taxpayer information and have driven its take-up on a truly global basis. Under the new global standard a wide range of information will be exchanged on offshore accounts, including account balances and beneficial ownership. This will make it possible to stamp out tax evasion and tackle tax fraud. This action by the dishonest few reduces public revenues, undermines confidence in the fairness of our tax systems and increases the burden on honest taxpayers. As a result of the leadership the Early Adopters Group has shown and continues to show, all major financial centres have now committed themselves to a concrete timetable of first exchange in either 2017 or 2018. We call on the few countries which have not yet done so to match this commitment. The ability of tax evaders to hide is vanishing quickly. Tax evaders have two choices - come forward or be caught. At the Global Forum meeting in Berlin on 29 October many of us have taken a further step towards implementation by signing the framework agreements which will provide the legal mechanism for automatic exchange of information. And all of us are on track to deliver on our commitment to first exchange of information in 2017 which will include reports on accounts open at the end of 2015. As a group we are committed to remaining at the forefront of this global agenda, to supporting the monitoring of the implementation of the new global standard within the Global Forum and to ensuring that all countries can realise the benefits. In doing so we have recognised that only those financial centres which adopt the highest standards of transparency and work in close cooperation with each other will be those that prosper in the future. Joint statement by: Argentina, Barbados, Belgium, Bulgaria, Colombia, Croatia, Curacao, Cyprus, the Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Greece, Greenland, Hungary, Iceland, India, Ireland, Italy, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Mauritius, Mexico, the Netherlands, Norway, Poland, Portugal, Romania, San Marino, Seychelles, Slovakia, Slovenia, South Africa, Spain, Sweden, Trinidad and Tobago, United Kingdom; the UK’s Crown Dependencies of Isle of Man, Guernsey and Jersey; and the UK’s Overseas Territories of Anguilla, Bermuda, the British Virgin Islands, the Cayman Islands, Gibraltar, Montserrat, and the Turks & Caicos Islands.