Download or read book The Revolution in Automatic Exchange of Information : how is the Information Used and what are the Effects?. written by L. Finér and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The effect of automatic exchange of information standards on cross-border tax evasion has attracted only limited attention from academics. This article responds to this by analysing how the OECD Common Reporting Standard (CRS) and the US Foreign Account Tax Compliance Act (FATCA) affect tax evasion and, therefore, states and taxpayers.