Common Reporting Standard (CRS) implementation
GPTKB entity
Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
international tax compliance framework
|
| gptkbp:appliesTo |
financial institutions
|
| gptkbp:basisFor |
multilateral competent authority agreement
|
| gptkbp:covers |
individuals
entities controlling persons |
| gptkbp:dataExchanged |
interest
dividends account balances sales proceeds from financial assets |
| gptkbp:developedBy |
gptkb:Organisation_for_Economic_Co-operation_and_Development
|
| gptkbp:enables |
cross-border tax compliance
|
| https://www.w3.org/2000/01/rdf-schema#label |
Common Reporting Standard (CRS) implementation
|
| gptkbp:introducedIn |
2014
|
| gptkbp:monitors |
gptkb:OECD_Global_Forum_on_Transparency_and_Exchange_of_Information_for_Tax_Purposes
|
| gptkbp:objective |
combat tax evasion
|
| gptkbp:purpose |
automatic exchange of financial account information
|
| gptkbp:relatedTo |
gptkb:FATCA
|
| gptkbp:requires |
due diligence procedures
reporting of account holder information identification of tax residency |
| gptkbp:usedBy |
over 100 jurisdictions
|
| gptkbp:bfsParent |
gptkb:Australian_Taxation_Office
|
| gptkbp:bfsLayer |
5
|