The Biggest Tax Haven of Them All? The US, FATCA and the CRS

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
have committed.

So what is CRS?

It’s the Common Reporting Standard, drawn

FULL ARTICLE http://www.bna.com/biggest-tax-haven-b57982069147/

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