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"The answer is partly addressed by inter-governmental information exchange agreements, such as the Foreign Account Tax Compliance Act (FATCA), common reporting standards (CRS) and the creation of compulsory registers of legal and beneficial ownership and trusts. However, their effectiveness is limited by what is reported and on governments setting aside resources to ensure that the reporting systems work" Financier Worldwide is a leading, widely respected information source  covering corporate finance and board-level business issues.