CRS and FATCA expert

Cayman CRS Guidance Part 2: Entity Equity-Interest Holders

Peter Cotorceanu Blog, Cayman Guidance Notes, CRS, Entity Equity, Interest Holders, OECD

In the last blog, we looked at several aspects of the Cayman CRS guidance that go above and beyond what CRS itself requires. In today’s blog, we look at a different aspect of the Cayman guidance. At first blush, this aspect appears to follow a requirement of the OECD’s CRS Implementation Handbook that flatly contradicts CRS. Read closely, however, it …