Results 231 to 240 of about 2,672,957 (280)

The Common Reporting Standard, the “Managed By” Entity and the Purpose Test

European Taxation, 2022
This article considers difficulties in interpreting the common reporting standard (CRS) – particularly the definitions of “financial account” and “investment entities”. These definitions underpin reporting, and it is essential their wording be clear and not undermined by guidance given in the Commentary.
G. Jackson, H.(Harriet) Brown
openaire   +2 more sources

The Common Reporting Standard

2017
AEoI is actually a combination of two concepts—the methodology for exchanging information and its precursor the methodology for collecting and organising the information preparatory to exchange. This is handled by the Common Reporting Standard (CRS). This chapter describes the nature of the different parties relevant to CRS—account holders, financial ...
Ross K. McGill, Christopher A. Haye, Stuart Lipo   +2 more
openaire   +2 more sources

Pakistan’s Efforts to Implement the Common Reporting Standard

Bulletin for International Taxation, 2018
In this article, the author reviews Pakistan’s efforts to implement the Common Reporting Standard so as to be able to counter tax evasion.
B. Hassan
openaire   +2 more sources

Implementation of The Common Reporting Standard (CRS) in Ukraine

Naukovi pratsi NDFI, 2022
Kateryna Klymenko
openaire   +2 more sources

Anti-phishing organisation launches common reporting standard

Infosecurity, 2009
D. Bradbury
semanticscholar   +3 more sources

Response to the OECD Public Consultation Document: Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

SSRN Electronic Journal, 2022
Noam Noked
openaire   +2 more sources

Consolidated text of the Common Reporting Standard (2025)

openaire   +2 more sources