The EU Commission has proposed the 4th Anti Money Laundering Directive which lowers the shareholding threshold to be a beneficial owner from 25% to 10% plus one share. This will affect the CRS definition of beneficial owner.
OECD list of 101 jurisdictions CRS committing to CRS as at 9 May 2016.
On the 5.11.2015, an update status report shows the OECD would publish a list of jurisdictions which satisfies the data confidentiality conditions necessary for AEoI. Participating jurisdictions cannot use the excuse that they must first determine if the potential partner jurisdiction can be trusted to exchange data.
Many of my seminar powerpoint presentations are now viewable on .