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CRS2.0制度评析——金融资产扩围、离岸架构穿透与全球税收透明新范式
Hong Kong's submission of CRS 2.0 amendment legislation in April 2026 marks a pivotal shift in global tax transparency, expanding coverage to crypto assets and strengthening beneficial ownership identification. How do these systematic upgrades address the structural deficiencies of CRS 1.0, and what challenges remain in achieving effective cross-border tax information exchange?
Hong Kong Technology
JT
Beijing Jincheng Tongda & Neal Law Firm
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