OECD releases international exchange framework for CRS-related mandatory disclosure rules and updates its XML schemas for the exchange of CRS, CbC and tax ruling information
In order to support the automatic exchange of information collected under the OECD's Model Mandatory Disclosure Rules (MDRs) on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures, on Thursday 27 June 2019 the OECD has released the international administrative and operational framework for the exchange of information collected under the MDRs. This was announced with a press release published on the website of the OECD. The MDR exchanges will be based ...