Jersey has published the Taxation (Implementation) (International Tax Compliance) (Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures) (Jersey) Regulations 2020, which were made on 9 September 2020. The rules are based on the OECD Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures (as opposed to the DAC6 model) and are being implemented in order to meet commitments made to the EU Code of Conduct Group (Business Taxation). Under the regulations, the requirement to disclose CRS avoidance arrangements and opaque offshore structures are as follows: Obligation for intermediaries to disclose Any person that is...