The Resource CRS - a mid-term retrospective

CRS - a mid-term retrospective

Label
CRS - a mid-term retrospective
Title
CRS - a mid-term retrospective
Creator
Subject
Language
eng
Summary
The OECD has achieved significant success in implementing a global system of automatic exchange of information. However, that success needs to be considered against a number of weaknesses in that system. This article explores the particular weakness of the legal framework of the Common Reporting Standard (CRS). That weakness arose at the time of implementing the United States Foreign Account Tax Compliance Act (FATCA) intergovernmental agreements (IGAs). It would have required considerably more focus and discipline at the time of preparing the FATCA IGAs to prevent it affecting the CRS. The OECD's role in dominating the implementation of the CRS has aggravated that weakness
Citation source
In: Trusts & trustees. - Oxford. - Vol. 24 (2018), no. 3; p. 250-259
http://library.link/vocab/creatorName
Knight, A
Language note
English
http://library.link/vocab/subjectName
  • Common Reporting Standard
  • OECD
  • FATCA
  • automatic exchange of information
  • trust
Label
CRS - a mid-term retrospective
Publication

Library Locations

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      52.37366609999999 4.9336932
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