OECD's Handbook for Implementation of the CRS: TJN's Preliminary Observations
21 Pages Posted: 1 Apr 2017
Date Written: September 15, 2015
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
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