Through this link I see that there are some instructions.
"CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2017" => Does this mean that financial...
What is taken into account for the CRS for information sharing, the country of the bank account or the country of the company?
Example, a company is registered in jurisdiction "A" but has a bank account in a bank located in jurisdiction "B".
Let's say that only jurisdiction "A" has an...