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OECD’s Common Reporting Standards (CRS)

OECD’s Common Reporting Standards (CRS)

In recent years, the global commitment to ensuring tax compliance has gained momentum, leading to the introduction of various international initiatives. Amongst these is the Organisation for Economic Co-operation and Development’s (OECD) Common Reporting Standards (CRS).   The OECD’s Common Reporting Standards (CRS) came into being in 2014, and began operation in January 2016. This […]

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OECD’s Common Reporting Standards (CRS) and the Crypto-Asset Reporting Framework (CARF)

OECD’s Common Reporting Standards (CRS) and the Crypto-Asset Reporting Framework (CARF)

Introduction and Rationale The Common Reporting Standard (CRS), an initiative under the aegis of the Organisation for Economic Co-operation and Development (OECD), emerged from the increasing need to address the widespread issue of tax evasion on a global scale. In the wake of the 2008 financial crisis, international attention sharply focused on the scale of […]

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