Implementing Automatic Exchange of Information: Jurisdictional nuances
Avril Bell, associate director - tax compliance and regulatory reporting, JTC, 15/11/2021
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When both the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS) came into effect, collectively referred to as Automatic Exchange of Information (AEOI), the understanding across industry was that the format in which the physical reports would be delivered would be standardized in order to reduce the administrative burden.
What many members of industry have since found, e...
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