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A LIRE OU A RELIRE - Article publié dans le mensuel de Septembre 2021
By Carole HEIN, Director Georges WANTZ, Managing Director, Deloitte
Since the 2008 financial crisis, two regulatory trends have notably emerged. On the one hand, transparency is being enhanced through increasing reporting requirements (tax or regulatory) and “substance-over-form” rules, notably seen in IFRS or CRR.(1), and on the other, there is a willingness to protect data of investors and customers.
In that respect, the collaboration between states in general and tax authorities in particular has been enhanced.
1 – The continual enhancement of the scope of the automatic exchange of information …...
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