This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Format:Paperback
Language:English
ISBN:9264267980
ISBN13:9789264267985
Release Date:March 2017
Publisher:Org. for Economic Cooperation & Development
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