The Resource The amazing development of exchange of information in tax matters : from double tax treaties to FATCA and the CRS

The amazing development of exchange of information in tax matters : from double tax treaties to FATCA and the CRS

Label
The amazing development of exchange of information in tax matters : from double tax treaties to FATCA and the CRS
Title
The amazing development of exchange of information in tax matters : from double tax treaties to FATCA and the CRS
Creator
Subject
Language
eng
Summary
This article provides an overview of the development of international tax and financial reporting and examines modern approaches to compelling the disclosure of offshore financial accounts, comparing tax information exchange agreements to the comprehensive bilateral reporting agreements of the USA under the Foreign Account Tax Compliance Act (FATCA), and to the recently released OECD Common Reporting Standard (CRS). Beginning with FATCA, and expanding through the CRS and bilateral automatic reporting treaties, the trend is towards ever more transparency
Citation source
In: Trusts & trustees. - Oxford. - Vol. 22 (2016), no. 8 ; p. 898-922
Language note
English
Label
The amazing development of exchange of information in tax matters : from double tax treaties to FATCA and the CRS
Instantiates
Publication
Label
The amazing development of exchange of information in tax matters : from double tax treaties to FATCA and the CRS
Publication

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      52.37366609999999 4.9336932
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