CRS LUXEMBOURG : ECHA – n° 4
1. ECHA - n° 4 The ECHA - n° 4 serves as a detailed guide for Luxembourgish RFIs on fulfilling their CRS reporting obligations. It covers various aspects of XML…
CESOP: Guidelines for Payment Reporting Obligations
1. Introduction and Core Objective The primary objective of this reporting is to combat VAT fraud by enabling competent authorities of Member States to control the supply of goods and…
CARF: Global Crypto Tax Transparency
Overview of the Crypto-Asset Reporting Framework (CARF) and its implications for global tax transparency. Key Takeaways: Global Initiative for Tax Transparency: The Crypto-Asset Reporting Framework (CARF) is an OECD-led international…
OECD Crypto-Asset Reporting Framework (CARF)
Source: "Crypto-Asset Reporting Framework XML Schema: User Guide for Tax Administrations – Version 1.0 – October 2024" (OECD, 2024) 1. Executive Summary This post outlines the key themes and essential…
OECD CRS: Implementing the Standard for Automatic Exchange of Financial Information
This detailed briefing document reviews the main themes and most important ideas and facts from the provided sources, focusing on the "Standard for Automatic Exchange of Financial Information in Tax…
Foreign Account Tax Compliance Act (FATCA) Framework
This title introduces a suite of measures designed to improve transparency and enforcement regarding foreign financial assets. Foreign Account Tax Compliance Act (FATCA) Framework (New Sections 1471-1473):Withholding on Payments to…
Briefing Document: EU Directive 2021/2101 on Public Country-by-Country Reporting
Source: Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards the disclosure of income tax information by certain undertakings…
The DORA Regulation: EU Financial Resilience
What is the primary purpose of this regulation concerning the financial sector? The primary purpose of this regulation is to achieve a high level of digital operational resilience for regulated…
BCL S 2.20 Quarterly Financial Information
Overview This document provides a detailed briefing on the "S 2.20 Quarterly Financial Information" report, an essential regulatory filing for alternative investment funds not authorized by the CSSF (NAF). The…
AIFMD Reporting: Everything You Need to Know About the Annex IV
When it comes to navigating the world of alternative investment funds (AIFs), understanding the regulatory landscape can feel like trying to read a foreign language at times. But trust me—once…