The Resource Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)

Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)

Label
Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
Title
Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
Creator
Subject
Language
eng
Summary
Description of the Common reporting Standard formulated by the OECD in the context of the automatic exchange of information and FATCA. The second part deals with the information obligations and due diligence aspects under the EU Mutual Assistance Directive
Citation source
In: Revue Générale de Fiscalité. - Waterloo. - Vol. 46 (2015), no. 2 ; p. 11-20
http://library.link/vocab/creatorName
  • Hermand, O
  • Delacroix, P
  • Martin, S. (Stéphane)
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • OECD
  • Common Reporting Standard
  • exchange of information
  • FATCA
  • mutual assistance
  • due diligence
  • reporting requirements
Label
Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
Instantiates
Publication
Label
Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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