Common Reporting Standard: Survivor's Guide to OECD Automatic Exchange of Information of Offshore Financial Accounts

This book provides a thorough analysis of the Common Reporting Standard and is essential reading for those interested in, or affected by, the development of Automatic Exchange of Information and the death of banking secrecy - including legal, tax and finance professionals, as well as their clients. The book is an excellent reference tool since separate chapters consider the CRS from the perspective of alternative stakeholders, including individuals, companies, partnerships, trusts and foundations. The intricacies of the due diligence processes necessitated by the CRS are also given detailed treatment. Perhaps the best aspect of the book is the commentary it offers on the historical, political and economic context in which the CRS has come about.