UK: FATCA & The OECD’s Common Reporting Standard – Q&A

The Common Reporting Standard (CRS), a global initiative to
introduce the automatic exchange of information on financial
accounts beneficially owned by residents of foreign countries, took
effect on 1st January 2016. Governments of signatory countries have
drafted or are in the process of drafting local legislation in
accordance with guidance provided by the OECD in August 2015.
Financial institutions, including

FULL ARTICLE http://www.mondaq.com/x/580898/tax+authorities/FATCA+The+OECDs+Common+Reporting+Standard+QA

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