The Resource Enkele knelpunten in de Common Reporting Standard

Enkele knelpunten in de Common Reporting Standard

Label
Enkele knelpunten in de Common Reporting Standard
Title
Enkele knelpunten in de Common Reporting Standard
Creator
Subject
Language
eng
Summary
The Common Reporting Standard (CRS) is an international agreement to exchange data on bank accounts. The CRS must counteract tax evasion and blackout. Therefore, since January 2016 financial institutions must establish where their customers are taxable and automatically exchange data about certain accounts. However, according to the author, the CRS itself and the OECD's explanatory notes are full of ambiguities, exceptions and gaps and often do not take into account various practical situations that occur frequently. The author describes some of these uncertainties and searches for a workable solution within the OECD framework
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 146 (2017), no. 7198 ; p. 854-860
http://library.link/vocab/creatorName
Adeler, J
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • Common Reporting Standard
  • automatic exchange of information
  • banking
  • insurance company
  • investment fund
  • holding company
Label
Enkele knelpunten in de Common Reporting Standard
Instantiates
Publication
Label
Enkele knelpunten in de Common Reporting Standard
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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