Let’s talk about trust electrónico The treatment of foundations as trusts under the common reporting standard . A call for a new approach Grahame Jackson
By: Jackson, Grahame R
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Material type: 
ArticleSubject(s): FUNDACIONES | FIDEICOMISO | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 76, n. 9, 2022, p. 398-405Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/9-3 (Browse shelf) | Available | BIT/2022/9-3 |
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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.
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