29 mai 2015
OCDE :Automatic Exchange of fiscal information
La Commission de l'UE est en train de conclure des négociations relatives à des accords similaires avec l'Andorre, le Liechtenstein, Monaco et Saint-Marin, qui devraient être signés avant la fin de l'année.
A notre habitude nous publions les rapports techniques, favorables ou non, au projet de modèle de convention
Standard for Automatic Exchange of Financial Account Information
Norme d’échange automatique de renseignement relatifs
aux comptes financiers (juillet 2014)
Norme commune de déclaration et de diligence raisonnable
La version du 5 septembre 2014
Questions et réponses de la part de BERNE
Les commentaires de novembre 2014
Cette Synthèse sur l’OCR nous é été communiquée par nos amis d’Australie
Elle a le mérite d’être très claire cliquer
The End of Bank Secrecy? A new Tax Justice Network report
x x x x
les 35 premiers détails du diable
une première préliminaire analyse critique du modèle OCDE
An Evaluation of OECD’s Common Reporting Standard (CRS) and its alternatives
par Andres Knobel, Markus Meinzer
Meinzer and Knobel’s preliminary report:
- summarises the scope of the common reporting standard, including financial institutions that will be required to collect information and which will be exempt; indicates what information will be collected and what will remain secret; and explains which entities, legal arrangements and individuals are covered and which are excluded;
- reveals several loopholes in the new arrangements, including: the entities, trusts and foundations behind which individuals may hide; high minimum thresholds for beneficial ownership; limited account balance information; and the “principle of specialty”, which will prevent data from being used to fight corruption and money-laundering;
- demonstrates how the demand for full reciprocity is likely to exclude low-income developing countries; how subjective confidentiality requirements will allow each jurisdiction to cherry-pick with whom to exchange information; and why the lack of a global multilateral agreement for all jurisdictions to sign up to represents a lost opportunity
- Table of Contents
- Executive Summary .................................................................................... 1
- Table of Contents ....................................................................................... 4
- 1. Introduction ........................................................................................... 5
- 2. The Case for Comprehensive Information Exchange
- of Confidential Financial Data ...................................................................... 5
- 3. What is Currently on Offer—Overview of Existing AIE Systems ..................... 8
- 3.1 EUSTD .............................................................................................. 8
- 3.2 FATCA .............................................................................................. 9
- 3.3 CRS.................................................................................................. 9
- 4. Understanding the CRS ......................................................................... 11
- 4.1 Where and when will information be reported? .................................... 11
- 4.2 Which institutions need to report information? ..................................... 14
- 4.3 What information must be reported? .................................................. 20
- 4.4 About whom will there be information reporting? ................................. 22
- 5. Analysis & Comparison: Likely Effectiveness of CRS .................................. 27
- 5.1 CRS Loopholes ................................................................................. 27
- 5.2 Available improvements in EUSTD and FATCA ...................................... 46
- 5.3 Lack of provisions in favour of Developing Countries’ Participation ......... 49
- 6. Conclusions and Recommendations ......................................................... 52
- References .............................................................................................. 54
- ANNEX A: List of jurisdictions committing to the CRS and Early Adopters ........ 57
- ANNEX B: CRS scope summary .................................................................. 58
- ANNEX C: Overview of Improvements in the CRS (comparing the February and July 2014 publication) ............................................................................... 59
- ANNEX D: Principles for a Multilatera
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07:08 Publié dans aa TRUST ; REGIME FISCAL ET JURIDIQUE, abudgets,rapports et prévisions, convention modèle, Echange automatique FATCA, OCDE, Suisse | Tags : echange automatique de renseignement? assistance suisse | Lien permanent | Commentaires (2) | Imprimer | | Facebook | | |