Enkele knelpunten in de Common Reporting Standard
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The work Enkele knelpunten in de Common Reporting Standard represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Enkele knelpunten in de Common Reporting Standard
Resource Information
The work Enkele knelpunten in de Common Reporting Standard represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Enkele knelpunten in de Common Reporting Standard
- 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
- Geographic coverage
- International
- Language note
- Dutch
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Context of Enkele knelpunten in de Common Reporting StandardWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/DeISANC0tJY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/DeISANC0tJY/">Enkele knelpunten in de Common Reporting Standard</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
