Since most countries are under OECR AEoI Common Reporting Standard regulation or FACTA there is information they send at end of December every year to respective jurisdictions. So I am interested which law and paragraph governs WHAT KIND OF INFORMATION has to be sent to respective jurisdictions at end of year? Specifically - do they only send account balances or TURNOVER as well? Assumptions won't do, there has to be a law and paragraph that explicitly says which information is exchanged. Any professional here has this info maybe?