Understanding FATCA and CRS: A Comprehensive Overview
Each year, tax evasion costs governments an estimated $492 billion globally. To create more financial transparency governments and regulators have implemented policies to ensure individuals and entities disclose their offshore assets and income to tax authorities. Central to these changes are the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS). These frameworks require financial institutions (FIs) and fund managers to determine, record, and submit information on account holders who may be tax residents in other jurisdictions.…...