Enkele knelpunten in de Common Reporting Standard

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The item Enkele knelpunten in de Common Reporting Standard represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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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

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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