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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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.  […]

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