Towards Global Transparency
Chapter 12: Automatic exchange of information (AEOI): the OECD Common Reporting Standard
AbstractChapter 12 focuses on the Automatic Exchange of Information Standard (AEOI) developed by the OECD, namely the Common Reporting Standard (CRS). The essential elements of this standard are analysed, i.e. the CRS as such, the due diligence requirements for individual and for entities accounts and the Model Competent Authority Agreement (Model CAA).
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