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 […]
FATCA, GATCA and the Controversial Withholding Provision
Abigail Zeitlin, Vol. 36 Associate Editor For many years, there have been large discrepancies between different countries’ tax reporting standards. […]