Standard for Automatic Exchange of Financial Account Information in Tax Matters (Common Reporting Standard)¶
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Common Reporting Standard). OECD Publishing.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Sanctuary Effect
- Information-exchange agreements extend financial regulators' reach into haven jurisdictions in exactly the structural manner that cyber information-sharing partnerships extend reach into adversary-operating jurisdictions.
This sourceEstablishes automatic cross-border information exchange that extends tax authorities' reach into offshore haven jurisdictions.
- Information-exchange agreements extend financial regulators' reach into haven jurisdictions in exactly the structural manner that cyber information-sharing partnerships extend reach into adversary-operating jurisdictions.
Verification¶
This reference passed the adversarial substantiation pipeline: it was checked to exist and to support the claim it is attached to. See how references were verified.
Registry ID ref:1f7e4ee1eeef · see in the full table