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.
Supported in partVerified against the publisher's abstract
OECD's Common Reporting Standard establishes reciprocal automatic exchange of financial account information, backing the claim's factual half; it says nothing of cyber information-sharing or the analogy drawn.
“represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014.”
- 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¶
Does it exist? Confirmed. This work's DOI resolves to a registered record, which fixes its identity. That is all it fixes.
Does it back the claim? Read against the text for 1 of 1 citation: 1 supported in part. Each verdict is shown under its citation below, with what in the work backs the sentence.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:1f7e4ee1eeef · see in the full table