Copying and distributing are prohibited without permission of the publisher

Making a virtue of transparency

21 March 2018

Joe Stanley-Smith

In recent years, the idea that offshore tax liabilities can easily be concealed from government revenue collectors has become a moribund concept. Huge data leaks increased international co-operation and developments such as FATCA and the global common reporting standard (CRS) have resulted in a situation where a person’s cross-border tax affairs are no longer fully secret.



The article you are trying to view is locked content, available only to subscribers and current trialists.





International Correspondents