Analysis of Common Reporting Standard Loopholes


* * Update 6 February 2018 * * Tax-residency based on number of days physical presence, not place of abode. MDR public comments.
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