Jackson, Grahame R.
Let’s talk about trust The treatment of foundations as trusts under the common reporting standard . A call for a new approach electrónico / Grahame Jackson
Resumen.
Incluye referencias bibliográficas.
In this article, the author discusses the inadequacies of the mandated treatment of Foundations under the OECD Common Reporting Standard (which draws a direct analogy with the treatment of trusts), the uncertainty that brings, and the concomitant risks of regulatory breaches. The author proposes a more consistent and accurate approach.
FUNDACIONES
FIDEICOMISO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 76, n. 9, 2022, p. 398-405
Let’s talk about trust The treatment of foundations as trusts under the common reporting standard . A call for a new approach electrónico / Grahame Jackson
Resumen.
Incluye referencias bibliográficas.
In this article, the author discusses the inadequacies of the mandated treatment of Foundations under the OECD Common Reporting Standard (which draws a direct analogy with the treatment of trusts), the uncertainty that brings, and the concomitant risks of regulatory breaches. The author proposes a more consistent and accurate approach.
FUNDACIONES
FIDEICOMISO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 76, n. 9, 2022, p. 398-405