International - The OECD’s Common Reporting Standard: The Next Step in the Global Fight against Tax Evasion
- P. Radcliffe
- Derivatives & Financial Instruments, 2014 (Volume 16), No 4
- 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.