Citizenship by Investment - CRS Risk?

The head of the OECD, Pascal Saint-Amans, appears to continue to misunderstand the basis on which tax residence is determined under the CRS according to a recent post by PR/Newswire following comments made at the recent Caribbean Investment Summit. Though the OECD head appeared to be open to reassess his position.

Passports should be explicitly excluded from the documentary evidence test under the CRS to reiterate that citizenship is not a relevant test.