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International - The OECD’s Common Reporting Standard: The Next Step in the Global Fight against Tax Evasion

Country:
International
Author:
P. Radcliffe
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 4
Published:
28 July 2014
The author discusses the background to and key elements of the OECD’s plans for a global reporting standard, whilst also briefly considering the competing taxpayer information reporting initiatives.
 
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