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

Journal
Radcliffe, P.
International
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.