Tax Evasion Through Multiple Residences Under the Common Reporting Standard: A Call for Enhanced Due Diligence

Shane Callaghan Vol. 40 Associate Editor Think only the richest people in the world can buy citizenship?  Think again.  For […]

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Common Reporting Standard (CRS): Development and Limitations

Sihang Zhang, Vol. 37 Associate Editor In recent years, the ease of establishing accounts at foreign financial institutions, combined with […]

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