CRS Reporting vs. Tax Liability: China's New Offshore Trust Rules

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-02

CRS Reporting vs. Tax Liability: China's New Offshore Trust Rules When analysing offshore trusts, one of the most important distinctions is between information reporting and tax liability. These are related, but they are not the same legal question. Understanding the distinction also tells us where to look when something appears not to be working. 1. CRS Is About Information Reporting The Common Reporting Standard, or CRS, is an international framework for the automatic exchange of financial-account information. If a structure is not being reported as expected, the first...