Elizabeth A. McMorrowJul 5, 2017CRS: Bahamas Changes from Narrow to Wider ApproachThe Bahamas tax authority recently announced that it no longer plans to follow the narrow approach in CRS compliance. It will instead...
Elizabeth A. McMorrowMar 23, 2017CRS: Hong Kong, Bahamas Take Optional & Narrow ApproachThere has been much discussion regarding the Common Reporting Standard’s (CRS) “wider approach” to due diligence and reporting but what...
Elizabeth A. McMorrowJan 31, 2017CRS: Cayman, India, Mauritius Take Wider ApproachThe Cayman Islands, India, Mauritius and the majority of other jurisdictions participating in the Standard for Automatic Exchange of...