OECD's Handbook for Implementation of the CRS: TJN's Preliminary Observations

21 Pages Posted: 1 Apr 2017

Date Written: September 15, 2015

Abstract

The OECD developed the Common Reporting Standard (CRS) for automatic exchange of information and a Handbook for Implementation of the CRS. This paper identifies and explains new loopholes since the publication of the CRS, especially with regard to trusts.

Keywords: CRS, automatic exchange of information, banking secrecy, trusts

Suggested Citation

Knobel, Andres, OECD's Handbook for Implementation of the CRS: TJN's Preliminary Observations (September 15, 2015). Available at SSRN: https://ssrn.com/abstract=2943981 or http://dx.doi.org/10.2139/ssrn.2943981

Andres Knobel (Contact Author)

Tax Justice Network ( email )

Argentina

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