OECD – Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures
OECD – Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. 1. The purpose of these model mandatory disclosure rules is to provide tax administrations with information on CRS Avoidance Arrangements and Opaque Offshore Structures, including the users of those Arrangements and Structures and those involved with their supply. Information disclosed pursuant…