CRS 2.0落地在即,离岸信托如何规避认知误区

第一财经
May 27

离岸信托的有效性取决于设立文件与存续期运营能否保持一致,并能够经受金融机构尽职调查、受托人合规审阅及税务机关信息比对等多维核验。   经济合作与发展组织(OECD)于2023年推出共同申报准则升级版本CRS 2.0,并同步发布其重要组成部分——加密资产申报框架(CARF)。近期备受市场关注的CRS 2.0将在主要司法辖区逐步落地。就中国香港而言,《2026年税务(修订)(自动交换资料)条例草案》将...

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