Common Reporting Standard
The Common Reporting Standard (CRS) is an information standard for the Automatic Exchange Of Information (AEOI) regarding financial accounts on a global level, between tax authorities, which the Organisation for Economic Co-operation and Development (OECD) developed in 2014. Its purpose is to combat tax evasion. The idea was based on the US Foreign Account Tax Compliance Act (FATCA) implementation agreements and its legal basis is the Convention on Mutual Administrative Assistance in Tax Matters. 97 countries had signed an agreement to implement it, with more countries intending to sign later. First reporting occurred in 2017, with many of the rest starting in 2018. History Until 2014, the parties to most treaties for sharing asset, income and tax information internationally had shared it ''upon request'', which was not effective in preventing tax evasion. 2014 declaration In May 2014, forty-seven countries tentatively agreed on a "common reporting standard", formally referred ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Organisation For Economic Co-operation And Development
The Organisation for Economic Co-operation and Development (OECD; french: Organisation de coopération et de développement économiques, ''OCDE'') is an intergovernmental organization, intergovernmental organisation with 38 member countries, founded in 1961 to stimulate economic progress and world trade. It is a Forum (legal), forum whose member countries describe themselves as committed to democracy and the market economy, providing a platform to compare policy experiences, seek answers to common problems, identify good practices, and coordinate domestic and international policies of its members. The majority of OECD members are High income economy, high-income economies with a very high Human Development Index, Human Development Index (HDI), and are regarded as Developed country, developed countries. Their collective population is 1.38 billion. , the OECD member countries collectively comprised 62.2% of List of countries by GDP (nominal), global nominal GDP (US$49.6 trill ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Bulgaria
Bulgaria (; bg, България, Bǎlgariya), officially the Republic of Bulgaria,, ) is a country in Southeast Europe. It is situated on the eastern flank of the Balkans, and is bordered by Romania to the north, Serbia and North Macedonia to the west, Greece and Turkey to the south, and the Black Sea to the east. Bulgaria covers a territory of , and is the sixteenth-largest country in Europe. Sofia is the nation's capital and largest city; other major cities are Plovdiv, Varna and Burgas. One of the earliest societies in the lands of modern-day Bulgaria was the Neolithic Karanovo culture, which dates back to 6,500 BC. In the 6th to 3rd century BC the region was a battleground for ancient Thracians, Persians, Celts and Macedonians; stability came when the Roman Empire conquered the region in AD 45. After the Roman state splintered, tribal invasions in the region resumed. Around the 6th century, these territories were settled by the early Slavs. The Bulg ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Gibraltar
) , anthem = " God Save the King" , song = " Gibraltar Anthem" , image_map = Gibraltar location in Europe.svg , map_alt = Location of Gibraltar in Europe , map_caption = United Kingdom shown in pale green , mapsize = , image_map2 = Gibraltar map-en-edit2.svg , map_alt2 = Map of Gibraltar , map_caption2 = Map of Gibraltar , mapsize2 = , subdivision_type = Sovereign state , subdivision_name = , established_title = British capture , established_date = 4 August 1704 , established_title2 = , established_date2 = 11 April 1713 , established_title3 = National Day , established_date3 = 10 September 1967 , established_title4 = Accession to EEC , established_date4 = 1 January 1973 , established_title5 = Withdrawal from the EU , established_date5 = 31 January 2020 , official_languages = English , languages_type = Spoken languages , languages = , capital = Westside, Gibraltar (de facto) , coordinates = , largest_settlement_type = largest district , larg ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Germany
Germany, officially the Federal Republic of Germany (FRG),, is a country in Central Europe. It is the most populous member state of the European Union. Germany lies between the Baltic and North Sea to the north and the Alps to the south. Its 16 constituent states have a total population of over 84 million in an area of . It borders Denmark to the north, Poland and Czechia to the east, Austria and Switzerland to the south, and France, Luxembourg, Belgium, and the Netherlands to the west. The nation's capital and most populous city is Berlin and its main financial centre is Frankfurt; the largest urban area is the Ruhr. Settlement in what is now Germany began in the Lower Paleolithic, with various tribes inhabiting it from the Neolithic onward, chiefly the Celts. Various Germanic tribes have inhabited the northern parts of modern Germany since classical antiquity. A region named Germania was documented before AD 100. In 962, the Kingdom of Germany formed the ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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France
France (), officially the French Republic ( ), is a country primarily located in Western Europe. It also comprises of overseas regions and territories in the Americas and the Atlantic, Pacific and Indian Oceans. Its metropolitan area extends from the Rhine to the Atlantic Ocean and from the Mediterranean Sea to the English Channel and the North Sea; overseas territories include French Guiana in South America, Saint Pierre and Miquelon in the North Atlantic, the French West Indies, and many islands in Oceania and the Indian Ocean. Due to its several coastal territories, France has the largest exclusive economic zone in the world. France borders Belgium, Luxembourg, Germany, Switzerland, Monaco, Italy, Andorra, and Spain in continental Europe, as well as the Netherlands, Suriname, and Brazil in the Americas via its overseas territories in French Guiana and Saint Martin. Its eighteen integral regions (five of which are overseas) span a combined area of ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Finland
Finland ( fi, Suomi ; sv, Finland ), officially the Republic of Finland (; ), is a Nordic country in Northern Europe. It shares land borders with Sweden to the northwest, Norway to the north, and Russia to the east, with the Gulf of Bothnia to the west and the Gulf of Finland across Estonia to the south. Finland covers an area of with a population of 5.6 million. Helsinki is the capital and largest city, forming a larger metropolitan area with the neighbouring cities of Espoo, Kauniainen, and Vantaa. The vast majority of the population are ethnic Finns. Finnish, alongside Swedish, are the official languages. Swedish is the native language of 5.2% of the population. Finland's climate varies from humid continental in the south to the boreal in the north. The land cover is primarily a boreal forest biome, with more than 180,000 recorded lakes. Finland was first inhabited around 9000 BC after the Last Glacial Period. The Stone Age introduced several different ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Faroe Islands
The Faroe Islands ( ), or simply the Faroes ( fo, Føroyar ; da, Færøerne ), are a North Atlantic archipelago, island group and an autonomous territory of the Danish Realm, Kingdom of Denmark. They are located north-northwest of Scotland, and about halfway between Norway ( away) and Iceland ( away). The islands form part of the Kingdom of Denmark, along with mainland Denmark and Greenland. The islands have a total area of about with a population of 54,000 as of June 2022. The terrain is rugged, and the Oceanic climate#Subpolar variety (Cfc), subpolar oceanic climate (Cfc) is windy, wet, cloudy, and cool. Temperatures for such a northerly climate are moderated by the Gulf Stream, averaging above freezing throughout the year, and hovering around in summer and 5 °C (41 °F) in winter. The northerly latitude also results in perpetual civil twilight during summer nights and very short winter days. Between 1035 and 1814, the Faroe Islands were part of the Kingdo ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Estonia
Estonia, formally the Republic of Estonia, is a country by the Baltic Sea in Northern Europe. It is bordered to the north by the Gulf of Finland across from Finland, to the west by the sea across from Sweden, to the south by Latvia, and to the east by Lake Peipus and Russia. The territory of Estonia consists of the mainland, the larger islands of Saaremaa and Hiiumaa, and over 2,200 other islands and islets on the eastern coast of the Baltic Sea, covering a total area of . The capital city Tallinn and Tartu are the two largest urban areas of the country. The Estonian language is the autochthonous and the official language of Estonia; it is the first language of the majority of its population, as well as the world's second most spoken Finnic language. The land of what is now modern Estonia has been inhabited by '' Homo sapiens'' since at least 9,000 BC. The medieval indigenous population of Estonia was one of the last "pagan" civilisations in Europe to adop ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Denmark
) , song = ( en, "King Christian stood by the lofty mast") , song_type = National and royal anthem , image_map = EU-Denmark.svg , map_caption = , subdivision_type = Sovereign state , subdivision_name = Kingdom of Denmark , established_title = Consolidation , established_date = 8th century , established_title2 = Christianization , established_date2 = 965 , established_title3 = , established_date3 = 5 June 1849 , established_title4 = Faroese home rule , established_date4 = 24 March 1948 , established_title5 = EEC accession , established_date5 = 1 January 1973 , established_title6 = Greenlandic home rule , established_date6 = 1 May 1979 , official_languages = Danish , languages_type = Regional languages , languages_sub = yes , languages = GermanGerman is recognised as a protected minority language in the South Jutland area of Denmark. , demonym = , capital = Copenhagen , largest_city = capital , coordinates = , ethnic_groups = , ethnic_gro ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Czech Republic
The Czech Republic, or simply Czechia, is a landlocked country in Central Europe. Historically known as Bohemia, it is bordered by Austria to the south, Germany to the west, Poland to the northeast, and Slovakia to the southeast. The Czech Republic has a hilly landscape that covers an area of with a mostly temperate continental and oceanic climate. The capital and largest city is Prague; other major cities and urban areas include Brno, Ostrava, Plzeň and Liberec. The Duchy of Bohemia was founded in the late 9th century under Great Moravia. It was formally recognized as an Imperial State of the Holy Roman Empire in 1002 and became a kingdom in 1198. Following the Battle of Mohács in 1526, the whole Crown of Bohemia was gradually integrated into the Habsburg monarchy. The Protestant Bohemian Revolt led to the Thirty Years' War. After the Battle of White Mountain, the Habsburgs consolidated their rule. With the dissolution of the Holy Empire in 1806, the C ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Cyprus
Cyprus ; tr, Kıbrıs (), officially the Republic of Cyprus,, , lit: Republic of Cyprus is an island country located south of the Anatolian Peninsula in the eastern Mediterranean Sea. Its continental position is disputed; while it is geographically in Western Asia, its cultural ties and geopolitics are overwhelmingly Southern European. Cyprus is the third-largest and third-most populous island in the Mediterranean. It is located north of Egypt, east of Greece, south of Turkey, and west of Lebanon and Syria. Its capital and largest city is Nicosia. The northeast portion of the island is ''de facto'' governed by the self-declared Turkish Republic of Northern Cyprus, which was established after the 1974 invasion and which is recognised as a country only by Turkey. The earliest known human activity on the island dates to around the 10th millennium BC. Archaeological remains include the well-preserved ruins from the Hellenistic period such as Salamis, Cyprus, Salam ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Curaçao
Curaçao ( ; ; pap, Kòrsou, ), officially the Country of Curaçao ( nl, Land Curaçao; pap, Pais Kòrsou), is a Lesser Antilles island country in the southern Caribbean Sea and the Dutch Caribbean region, about north of the Venezuela coast. It is a constituent country of the Kingdom of the Netherlands. Together with Aruba and Bonaire, it forms the ABC islands. Collectively, Curaçao, Aruba, and other Dutch islands in the Caribbean are often called the Dutch Caribbean. Curaçao was formerly part of the Curaçao and Dependencies colony from 1815 to 1954 and later the Netherlands Antilles from 1954 to 2010, as Island Territory of Curaçao ( nl, Eilandgebied Curaçao, links=no, pap, Teritorio Insular di Kòrsou, links=no), and is now formally called the Country of Curaçao. It includes the main island of Curaçao and the much smaller, uninhabited island of Klein Curaçao ("Little Curaçao"). Curaçao has a population of 158,665 (January 2019 est.), with an area of ; its ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |