The world of international tax is currently awash with
acronyms and abbreviations – FATCA, BEPS, CBCR, AEOI and CRS. Of these, CRS has
had the least resonance in the United States – not surprisingly, given that the
U.S. is standing aloof from this OECD initiative to which 96 other jurisdictions
So what is CRS?
It’s the Common Reporting Standard, drawn
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