n Without Prejudice - The CRS - time to face up to some realities : tax - international

Volume 16, Issue 5
  • ISSN : 1681-178X



The OECD's Common Reporting Standard (CRS) is about to hit the world. While it is modelled on the US Foreign Account Taxation Compliance Act (FATCA), the CRS has a far wider impact in terms of the number of countries that will receive information about their taxpayers and, in many cases, the information exchanged goes beyond what governments require to ensure their taxpayers pay all due taxes. We also focus on the potentially invasive nature of the CRS and the threat that this presents in terms of an individual's right to privacy and security.

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