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並前往https://www.oecd.org/ctp/exchange-of-tax-information/public-comments-received-on-misuse-of-residence-by-investment-schemes-to-circumvent-the-common-reporting-standard.htm

Public comments received on misuse of residence by ... - OECD

... TRACE, The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a ...

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