CSCegyezmény
The CSCegyezmény, or CSC Agreement, refers to a legal framework governing the exchange of information and collaboration between financial institutions and tax authorities concerning the tax status of account holders. This agreement primarily stems from the Common Reporting Standard (CRS), an OECD initiative designed to combat offshore tax evasion. The CSCegyezmény aims to facilitate the automatic exchange of financial account information between participating jurisdictions.
Under the CSCegyezmény, financial institutions are obligated to identify account holders who are tax residents in
The primary objective of the CSCegyezmény is to enhance tax transparency and prevent individuals from hiding