#WiderApproach

Elizabeth A. McMorrow

Jul 5, 2017

CRS: Bahamas Changes from Narrow to Wider Approach

The Bahamas tax authority recently announced that it no longer plans to follow the narrow approach in CRS compliance. It will instead...

Elizabeth A. McMorrow

Mar 23, 2017

CRS: Hong Kong, Bahamas Take Optional & Narrow Approach

There has been much discussion regarding the Common Reporting Standard’s (CRS) “wider approach” to due diligence and reporting but what...

Elizabeth A. McMorrow

Jan 31, 2017

CRS: Cayman, India, Mauritius Take Wider Approach

The Cayman Islands, India, Mauritius and the majority of other jurisdictions participating in the Standard for Automatic Exchange of...

ELIZABETH A. McMORROW LAW LLC