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the related websites

domaine	Titre
crs-expert.tumblr.com	the oecd common reporting standard
commonreportingstandard.blogspot.de	common reporting standard
www1.oecd.org	oecd.org - oecd
www2.oecd.org	oecd.org - oecd
search.oecd.org	oecd.org - oecd
webnet.oecd.org	oecd.org - oecd
data.oecd.org	oecd data
skills.oecd.org	skills - oecd
read.oecd-ilibrary.org	oecd ilibrary
stats.oecd.org	oecd statistics
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management-reporting.blogspot.com	management reporting
acts.oecd.org	oecd legal instruments
contact.oecd.org	oecd account management
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1.5m ratings 277k ratings see, that’s what the app is perfect for. sounds perfect wahhhh, i don’t wanna the biggest international exchange of taxpayer information posts likes submit a post archive does the oecd like soccer ? if so, they might have learnt, that kosovo has been recognized by fifa, the fédération internationale de football association. if kosovo is going to receive statehood, no accounts, no information will ever leave that country, for purposes of crs. in fact, any information by definition is considered non-compliant with the common reporting standard. how come ? in my previous post i deplored that the crs is slow in adapting to political changes. this is a result of prescribing a finite set of values for certain information like currencies or country codes. if your country is not on that list, you cannot report. is the oecd going to modify the common reporting standard. kosovo seems a little small for that, hence, the moment kosovo has obtained its two letter iso country code, no information will be reported for some time. is it now “goool, gooool, goool” or autogoal ;( ? does the oecd like soccer ? was originally published on common reporting standard crs common reporting standard international tax may 18th, 2016 open in app facebook tweet reddit mail embed permalink hello world, here comes the biggest exchange of tax information, ever the oecd has published its common reporting standard , dutifully signed by 50 to 80 nations, which provides for how the signatories are going to inform each other on tax cheats, i.e. taxpayers who maintain bank accounts in other jurisdictions. the undertaking is predictably huge, however, the legal and technical basis are intricate, formalistic and difficult to comprehend. this is an attempt to come to grips with the common reporting standard. hello world, here comes the biggest exchange of tax information, ever was originally published on common reporting standard crs common reporting standard international tax may 18th, 2016 open in app facebook tweet reddit mail embed permalink when can you omit an account report under crs the crs user guide expects that account reports always have to be sub­mit­ted. how­ever, in minus­cule sub clauses and allu­sions rem­i­nis­cent of sooth­say­ers, the crs user guide allows a finan­cial insti­tu­tion to send infor­ma­tion but not men­tion any account bal­ances. under which cir­cum­stances should it be allowed that the core infor­ma­tion of the crs , the account report, be omitted ? on the one hand the user guide sug­gests that banks, only for sta­tis­ti­cal pur­poses, sub­mit infor­ma­tion show­ing that there is noth­ing to report. this infor­ma­tion is not for­warded to other coun­tries, but is meant as a check list for the domes­tic tax author­i­ties that this finan­cial insti­tu­tion ful­filled its report­ing duties. if there is noth­ing to report, there is noth­ing to report and the account infor­ma­tion need not be included in the message. a sim­i­lar sit­u­a­tion arises when the finan­cial insti­tu­tion intends to delete a whole mes­sage con­tain­ing many account reports. this oper­a­tion, i.e. dele­tion of a mes­sage, seems to be nec­es­sary since some finan­cial insti­tu­tions have been unable to prop­erly track what has been trans­mit­ted and were look­ing for a fresh start. instead of com­pelling these frest start insti­tu­tions to delete every account indi­vid­u­ally, the crs drafters in wise fore­bod­ings have allowed finan­cial insti­tu­tions to delete whole mes­sages by pop­u­lat­ing the field cor­rmes­sagere­fid. admit­tedly this is clumsy on sev­eral lev­els (seman­ti­cally we enter the realm were a dele­tion is deemed to be a cor­rec­tion), but prac­ti­cally very much required. under these cir­cum­stances as well, a bank might be allowed to omit account reports. when a bank tries to cor­rect infor­ma­tion relat­ing to itself, i.e. it changes its name, cor­rects its address, the bank account infor­ma­tion is not affected. the crs user guide when pro­vid­ing an exam­ple of such an oper­a­tion (see page 258 of the pur­ple book), men­tions en pas­sant that an account report needed not to be included. this type of cor­rec­tion of course leads to a flurry of activ­ity at the com­pe­tent author­ity which has to con­vert this dele­tion of mes­sage into a dele­tion of accounts (see pre­vi­ous arti­cle), but this is a minor cost of such a use­ful instrument. there you have it: three instances when a finan­cial insti­tu­tion may omit an account report noth­ing to report mes­sage, dele­tion of mes­sage, and cor­rec­tion of infor­ma­tion per­tain­ing to a report­ing finan­cial institution. when can you omit an account report under crs was originally published on common reporting standard account report crs deletion purple book crs common reporting standard international tax aug 6th, 2015 open in app facebook tweet reddit mail embed permalink how does the eu directive on data protection affect the crs the eu has for some time delib­er­ated ” a reg­u­la­tion of the euro­pean par­lia­ment and of the coun­cil on the pro­tec­tion of indi­vid­u­als with regard to the pro­cess­ing ofper­sonal data and on the free move­ment of such data (gen­eral data pro­tec­tion reg­u­la­tion)” see eg http://data.consilium.europa.eu/doc/document/ st-9565 –2015-init/en/pdf this reg­u­la­tion is sup­posed to pro­tect harm­less eu cit­i­zens from the likes of face­book, google and twit­ter. the eu promises to strengthen data pro­tec­tion and give data sub­jects (that´s us) “more con­trol over their per­sonal data”: sub­jects will enjoy –eas­ier access to their data, –more detailed infor­ma­tion about what hap­pens to their per­sonal data once they decide to share it, –a right to era­sure of per­sonal data and “to be for­got­ten”, –a right to porta­bil­ity enabling eas­ier trans­mis­sion of per­sonal data from one ser­vice provider to another –lim­its to the use of ‘pro­fil­ing’. the ques­tion is whether this also affects the abil­ity of finan­cial insti­tu­tions to for­ward cus­tomer infor­ma­tion to tax author­i­ties. instead of ask­ing google to be for­got­ten, i will ask deutsche bank to erase me from their dig­i­tal mem­o­ries (oblig­a­tion to erase per­sonal data with­out undue delay see arti­cle 17). the knee jerk reflex would be to say, of course can gov­ern­ments tax their cit­i­zens and col­lect data for this pur­pose. how­ever, this desired result is not entirely obvi­ous from the text. arti­cle 1: “ this reg­u­la­tion lays down rules relat­ing to the pro­tec­tion of indi­vid­u­als with regard to the pro­cess­ing of per­sonal data and rules relat­ing to the free move­ment of per­sonal data applies to any per­sonal data, ie any infor­ma­tion relat­ing to an iden­ti­fied or iden­ti­fi­able nat­ural per­son (‘data subject’, )” whether such infor­ma­tion is stored by finan­cial insti­tu­tions or social net­works. arti­cle 2 exempts from this data pro­tec­tion “the col­lec­tion of data by com­pe­tent (…) author­i­ties for the pur­poses of pre­ven­tion, inves­ti­ga­tion, detec­tion or pros­e­cu­tion of crim­i­nal offences, the exe­cu­tion of crim­i­nal penal­ties or the safe­guard­ing against and the pre­ven­tion of threats to pub­lic secu­rity.” col­lec­tion of tax infor­ma­tion is miss­ing from the list. any­one want­ing to be for­got­ten should refrain from giv­ing ” unam­bigu­ous con­sent to the pro­cess­ing of their per­sonal data” (arti­cle 6 law­ful pro­cess­ing). but, deutsche bank may process the infor­ma­tion in order to com­ply with a legal oblig­a­tion (see arti­cle 6 law­ful­ness of pro­cess­ing: pro­cess­ing of per­sonal data shall be law­ful only if and to the extent that at least one of the fol­low­ing applies:.. pro­cess­ing is nec­es­sary for com­pli­ance with a legal oblig­a­tion to which the con­troller is subject) deutsche bank is oblig­ated to com­ply with dac2 and the ger­man national law imple­ment­ing the mcaa (sched­uled to be enacted q3 2015). thus dou­

Informations Whois

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Domain Name: tumblr.com
Registry Domain ID: 477969468_DOMAIN_COM-VRSN
Registrar WHOIS Server: whois.markmonitor.com
Registrar URL: http://www.markmonitor.com
Updated Date: 2017-04-21T10:18:47-0700
Creation Date: 2006-06-08T15:11:40-0700
Registrar Registration Expiration Date: 2023-06-08T15:11:40-0700
Registrar: MarkMonitor, Inc.
Registrar IANA ID: 292
Registrar Abuse Contact Email: abusecomplaints@markmonitor.com
Registrar Abuse Contact Phone: +1.2083895740
Domain Status: clientUpdateProhibited (https://www.icann.org/epp#clientUpdateProhibited)
Domain Status: clientTransferProhibited (https://www.icann.org/epp#clientTransferProhibited)
Domain Status: clientDeleteProhibited (https://www.icann.org/epp#clientDeleteProhibited)
Domain Status: serverUpdateProhibited (https://www.icann.org/epp#serverUpdateProhibited)
Domain Status: serverTransferProhibited (https://www.icann.org/epp#serverTransferProhibited)
Domain Status: serverDeleteProhibited (https://www.icann.org/epp#serverDeleteProhibited)
Registry Registrant ID:
Registrant Name: Domain Administrator
Registrant Organization: Tumblr, Inc.
Registrant Street: 35 East 21st Street, 10th floor
Registrant City: New York
Registrant State/Province: NY
Registrant Postal Code: 10010
Registrant Country: US
Registrant Phone: +1.2127965360
Registrant Phone Ext:
Registrant Fax: +1.6465134321
Registrant Fax Ext:
Registrant Email: domains@tumblr.com
Registry Admin ID:
Admin Name: Domain Administrator
Admin Organization: Tumblr, Inc.
Admin Street: 35 East 21st Street, 10th floor
Admin City: New York
Admin State/Province: NY
Admin Postal Code: 10010
Admin Country: US
Admin Phone: +1.2127965360
Admin Phone Ext:
Admin Fax: +1.6465134321
Admin Fax Ext:
Admin Email: domains@tumblr.com
Registry Tech ID:
Tech Name: Domain Administrator
Tech Organization: Tumblr, Inc.
Tech Street: 35 East 21st Street, 10th floor
Tech City: New York
Tech State/Province: NY
Tech Postal Code: 10010
Tech Country: US
Tech Phone: +1.2127965360
Tech Phone Ext:
Tech Fax: +1.6465134321
Tech Fax Ext:
Tech Email: domains@tumblr.com
Name Server: ns3.p03.dynect.net
Name Server: ns4.p03.dynect.net
Name Server: ns1.p03.dynect.net
Name Server: ns5.yahoo.com
Name Server: ns4.yahoo.com
Name Server: ns3.yahoo.com
Name Server: ns2.yahoo.com
Name Server: ns1.yahoo.com
Name Server: ns2.p03.dynect.net
DNSSEC: unsigned
URL of the ICANN WHOIS Data Problem Reporting System: http://wdprs.internic.net/
>>> Last update of WHOIS database: 2017-07-06T02:15:56-0700 <<<

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--

  REGISTRAR MARKMONITOR INC.

  REFERRER http://www.markmonitor.com

SERVERS

  SERVER com.whois-servers.net

  ARGS domain =tumblr.com

  PORT 43

  SERVER whois.markmonitor.com

  ARGS tumblr.com

  PORT 43

  TYPE domain
RegrInfo
DOMAIN

  NAME tumblr.com

NSERVER

  NS1.P03.DYNECT.NET 208.78.70.3

  NS1.YAHOO.COM 68.180.131.16

  NS2.P03.DYNECT.NET 204.13.250.3

  NS2.YAHOO.COM 68.142.255.16

  NS3.P03.DYNECT.NET 208.78.71.3

  NS3.YAHOO.COM 203.84.221.53

  NS4.P03.DYNECT.NET 204.13.251.3

  NS4.YAHOO.COM 98.138.11.157

  NS5.YAHOO.COM 119.160.247.124

STATUS
clientDeleteProhibited https://icann.org/epp#clientDeleteProhibited
clientTransferProhibited https://icann.org/epp#clientTransferProhibited
clientUpdateProhibited https://icann.org/epp#clientUpdateProhibited
serverDeleteProhibited https://icann.org/epp#serverDeleteProhibited
serverTransferProhibited https://icann.org/epp#serverTransferProhibited
serverUpdateProhibited https://icann.org/epp#serverUpdateProhibited

  CHANGED 2017-04-21

  CREATED 2006-06-08

  EXPIRES 2023-06-08

  REGISTERED yes

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