МЕЖДУНАРОДНОЕ НАЛОГОВОЕ ПЛАНИРОВАНИЕ В ЭПОХУ ГЛОБАЛЬНОЙ ПРОЗРАЧНОСТИ
International Journal InternaukaCilt 2018/14, Sayı 14
On 15 July 2014, the OECD published the Standard for Automatic Exchange of Financial Account Information in Tax Matters, also known as the Common Reporting Standard or CRS. Since then 102 jurisdictions have committed to commence exchange of information on …