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This publication has been prepared to provide an overview of the common reporting standard issued by the Organisation for Economic Co Operation and Development (“OECD”). It deals in broad terms with the implementation of the common reporting standard in Bermuda. It is not intended to be exhaustive, or to be a substitute for legal advice or a legal opinion, but merely to provide brief details and information which we hope will be of use to our clients. We recommend that our clients and prospective clients seek legal advice in Bermuda on their specific proposals before taking steps to implement them.
This publication supplements our previous publication entitled “Impact of FATCA on Bermuda Entities”.
Persons are also advised to consult their tax, legal and other professional advisers in their respective jurisdictions as necessary.
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Bermuda and the Common Reporting Standard Issued by the Organisation for Economic Co-Operation and Development