Comment & Analysis
Trust Protectors and CRS: How the OECD Contradicted Itself by Cayce Goff
In June of 2016, the OECD updated their FAQ’s for CRS. Section D. Reportable Account number 5 reads as follows: Q. Are protectors of a trust that is a Reporting Financial Institution considered to be Account Holders of the trust in all instances or only in circumstances where their powers…
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