Analysis of Common Reporting Standard Loopholes


* * Update 8 January 2018 - I will be speaker at seminars on the OECD Mandatory Disclosure on CRS Avoidance Arrangements * *
The Common Reporting Standard

  1. OECD PDF document Common Reporting Standard and Commentary
  2. The PDF document CRS implementation Handbook
  3. The OECD maintained list jurisdiction-specific overview of the steps taken and choices made by jurisdictions in the context of implementing the Standard.
  4. The OECD list of PDF document CRS-related Frequently Asked Questions
Missing 26 loopholes document Report on 26 loopholes of the CRS.

Important Updates