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In the recent years tax authorities across the world have joined hands to curb global tax leakages and
encourage tax transparency.
Discuss the background, framework and reporting requirements under the Common Reporting
Standards as outlined in the Income Tax Ordinance, 2001 and its effectiveness in curbing tax evasion in
Pakistan and across the various countries globally.
In your opinion, with the introduction of the CRS rules, would Pakistan be able to increase its tax base?
Your essay should be between 1500-2000 words with references where required.