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DAC 6: An Additional Common EU Reporting Standard?
World Tax Journal, 2020In 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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Global analysis and reporting standards: common data structures need common interpretation
Pharmaceutical Programming, 2010At this year’s FDA-DIA Conference for Computational Science, PhUSE had the opportunity to meet with representatives from the FDA and CDISC to discuss the status quo of industry standards and what opportunities lay ahead for further alignment and simplification across the dataflow from capture down to reporting results.
Stephen Bamford, Benjamin Szilagyi
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The Common Reporting Standard, the “Managed By” Entity and the Purpose Test
European Taxation, 2022This 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
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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 +2 more
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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 +2 more
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Pakistan’s Efforts to Implement the Common Reporting Standard
Bulletin for International Taxation, 2018In this article, the author reviews Pakistan’s efforts to implement the Common Reporting Standard so as to be able to counter tax evasion.
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Closing pandora's box: How to improve the common reporting standard
2022The 2021 pandora papers show that many wealthy individuals and even politicians use shell companies to hide their fortunes. In order to fight international personal tax evasion, the Common Reporting Standard (CRS) was implemented and it helped governments to collect USD 85 billion already.
Khadjavi, Menusch, Vertelman, Marjolein
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2022
This deliverable (DT1.2.1) presents the selection process and the contents of the best of the collected documents. At first, the methodology of highlighting the Good Practices (GPs) has been developed. It is based on the results of 2nd stage surveys, which were prepared within project activity T.1.1 for each of the collected documents.
Triller, Petra +4 more
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This deliverable (DT1.2.1) presents the selection process and the contents of the best of the collected documents. At first, the methodology of highlighting the Good Practices (GPs) has been developed. It is based on the results of 2nd stage surveys, which were prepared within project activity T.1.1 for each of the collected documents.
Triller, Petra +4 more
openaire +1 more source