The OECD has published a new Common Reporting Standard Implementation Handbook, a model protocol for extending existing TIEAs to cover automatic exchange of tax information, and a second edition of its report on voluntary disclosure programmes. For details of the three reports, see www.bit.ly/1SZ2RHq.
The OECD has published a new Common Reporting Standard Implementation Handbook, a model protocol for extending existing TIEAs to cover automatic exchange of tax information, and a second edition of its report on voluntary disclosure programmes. For details of the three reports, see www.bit.ly/1SZ2RHq.
