CRS and FATCA expert

Game Over for CRS Avoidance?

Peter Cotorceanu CRS, CRS Avoidance, OECD

As I mentioned in an e-mail yesterday, the OECD has published a discussion draft of proposed new rules requiring disclosure of CRS avoidance techniques. (The draft document, which was published only two days ago, is available here. The OECD’s press release is available here.) Among other things, the rules would: Target advisors and fiduciaries (“Intermediaries”) with “material involvement in the …