Automatic exchange of information – a new global standard

Automatic exchange of information – a new global ...

BEPS Alert - Issue 2, August 2014   

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BEPS Alert

The recent publication of the ‘Common Reporting Standard’ is a major step towards a globally coordinated approach to the disclosure of financial account information and is a key component of international efforts to clamp down on tax evasion. This document discusses the implications of the standard for Hong Kong’s legislation.

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