The OECD has published the second edition of its implementation handbook for the common reporting standard (CRS), replacing the version issued in August 2015. Changes in the second edition include an expanded trust section in relation to the identification of controlling persons.
The OECD has published the second edition of its implementation handbook for the common reporting standard (CRS), replacing the version issued in August 2015. Changes in the second edition include an expanded trust section in relation to the identification of controlling persons. There are now over over 2700 bilateral relationships for the automatic exchange of offshore financial account information in place under the CRS. See https://bit.ly/2qbAz1D.
The OECD’s global forum on transparency and exchange of information for tax purposes has published nine peer review reports assessing compliance with tax transparency standards. Estonia, France, Monaco and New Zealand were rated ‘compliant’; The Bahamas, Belgium and Hungary and Jamaica were ‘largely compliant’, while Ghana was ‘partially compliant’. See https://bit.ly/2qlbxhr.
Separately, the OECD has published 14 new transfer pricing country profiles, covering Australia, China, Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden and Uruguay. The profiles for Belgium and the Russian Federation have been updated. Transfer pricing profiles are now available for 44 countries. See https://bit.ly/2Exe1gI.
The OECD has published the second edition of its implementation handbook for the common reporting standard (CRS), replacing the version issued in August 2015. Changes in the second edition include an expanded trust section in relation to the identification of controlling persons.
The OECD has published the second edition of its implementation handbook for the common reporting standard (CRS), replacing the version issued in August 2015. Changes in the second edition include an expanded trust section in relation to the identification of controlling persons. There are now over over 2700 bilateral relationships for the automatic exchange of offshore financial account information in place under the CRS. See https://bit.ly/2qbAz1D.
The OECD’s global forum on transparency and exchange of information for tax purposes has published nine peer review reports assessing compliance with tax transparency standards. Estonia, France, Monaco and New Zealand were rated ‘compliant’; The Bahamas, Belgium and Hungary and Jamaica were ‘largely compliant’, while Ghana was ‘partially compliant’. See https://bit.ly/2qlbxhr.
Separately, the OECD has published 14 new transfer pricing country profiles, covering Australia, China, Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden and Uruguay. The profiles for Belgium and the Russian Federation have been updated. Transfer pricing profiles are now available for 44 countries. See https://bit.ly/2Exe1gI.
