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作者：叶永青 赵文祥 金杜律师事务所商务合规部

2018年2月19日，OECD发布了关于《防止滥用投资移民计划规避CRS信息交换》（Preventing Abuse of Residence by Investment Schemes to Circumvent The CRS）的咨询文件，旨在向公众及利益相关方征求意见，以出台进一步措施规制滥用投资移民计划规避CRS信息交换的行为。

2018年，全球CRS信息交换即将全面展开。今年9月，我国也将与其他国家/地区进行首次CRS项下的信息交换。考虑到OECD在CRS信息交换制度建设和实施中的重要作用，该咨询文件对于未来各国CRS信息交换规则的落地和执行具有风向标意义，对于纳税人针对CRS事项展开的相关税收安排和筹划，也有重要参考价值。 
Continue Reading 投资移民规避CRS信息交换恐成明日黄花

By King & Wood Mallesons

On 5 October 2015, the OECD presented the final package of measures relating to the BEPS project comprising 15 “Actions” in all. These measures were discussed by G20 Finance Ministers at their meeting on 8 October 2015, in Lima, Peru, and subsequently by G20 Leaders during their annual summit on…