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Automating clinical trial outcome identification and misreporting detection using RegCheck

Cummins J, Drysdale H, Elson M, Hussey I, Goldacre B, DeVito NJ.   +5 more
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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   +1 more source

DAC 6: An Additional Common EU Reporting Standard?

World Tax Journal, 2020
In June 2018, Directive 2018/822/EU introduced the mandatory disclosure of tax arrangements as the 6th amendment to the Directive on administrative cooperation in the field of taxation (DAC 6). Although presented as a uniform European framework, its broad and vague terminology will lead to differing domestic implementations, immediately challenging the
B.(Bart) Peeters, L. Vanneste
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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   +1 more source