Various measures are in place to ensure that banks can identify the beneficial owner and notify the relevant tax authorities accordingly. The CRS thus expands the scope of global, cross-border cooperation among national tax authorities.
该协议采取众多措施以确保银行能够识别受益所有人并如实通知相关税收当局。CRS因此也扩大了国家税收当局的全球跨境合作。如此，我们可以为全球化时代建立监管框架。