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2021 Deloitte Global resilience report
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Foreign Account Tax Compliance Act (FACTA) and the Common Reporting Standard (CRS) practices in the Middle East
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Foreign Account Tax Compliance Act is a U.S. legislation which aims to combat tax evasion by U.S. persons. The intent behind the law is for Foreign Financial Institutions. As of recently, a large majority of FFIs in the Middle East region are adhering to the FATCA requirements of non-compliance. Following on from FATCA, the Organization for Economic Cooperation and Development (OECD) has formed an initiative for global tax transparency known as the Common Reporting Standard (CRS).