The OECD has issued a new consolidated text of the Common Reporting Standard – the standard for the automatic exchange of financial account information in tax matters. In essence this latest version has been expanded to cover specific electronic money products and central bank digital currencies and indirect investments in cryptoassets. Changes to the previous 2014 version have been highlighted in the main document with new wording underlined and deleted wording struck through.
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The OECD has issued a new consolidated text of the Common Reporting Standard – the standard for the automatic exchange of financial account information in tax matters. In essence this latest version has been expanded to cover specific electronic money products and central bank digital currencies and indirect investments in cryptoassets. Changes to the previous 2014 version have been highlighted in the main document with new wording underlined and deleted wording struck through.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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