Errata
Transparency notice: Known corrections and updates to encyclopedia content.
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Adequacy decision's sunset clause and June 2025 bridging extension are missing
The chronology jumps from the adequacy decision (28 June 2021) to the 19 December 2025 renewal. Missing: the four-year sunset clause (expiry 27 June 2025) and the six-month bridging extension in June 2025 (Implementing Decision (EU) 2025/1226) to 27 December 2025.
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Source: https://ec.europa.eu/commission/presscorner/detail/en/ip_25_3059
Typo 'erlaaesst' in German key-date entry (28 June 2021)
In the 28 June 2021 key-date entry, event_de contains the typo 'erlaaesst' instead of 'erlaesst'.
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Source: https://ec.europa.eu/commission/presscorner/detail/en/ip_21_3183
Typo 'erlaaesst' in the German key_dates entry for the 2021 adequacy decision
In the 28 June 2021 key_dates entry, event_de contains the misspelled word 'erlaaesst'. Correct: 'erlaesst'.
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Source: https://api.bearguard.ch/reguglobe/encyclopedia/uk-dpa
DUAA amendments described as limited to Parts 3 and 4 — core changes affect Part 2 / UK GDPR
The entry states the Data (Use and Access) Act 2025 introduced only 'amendments to Parts 3 and 4 of the DPA 2018'. In fact the most significant DUAA changes concern general processing (Part 2 DPA / UK GDPR): new 'recognised legitimate interests' lawful basis, relaxed automated decision-making (Art. 22), SAR searches limited to 'reasonable and proportionate', new international transfer framework, broadened research definition.
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Source: https://www.legislation.gov.uk/ukpga/2025/18/contents
Typo 'ausueebt' (should be 'ausuebt') in scope_de
In scope_de ('Extraterritoriale Reichweite') the text reads 'ausueebt' (extra 'e'); correct is 'ausuebt'.
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Source: https://www.legislation.gov.uk/ukpga/2010/23/contents
Typo 'unterhaaelt' (should be 'unterhaelt') in summary_de and scope_de
The word 'unterhaaelt' (doubled 'a') occurs twice (summary_de, scope_de). Correct is 'unterhaelt'.
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Source: https://www.legislation.gov.uk/ukpga/2010/23/contents
ECCTA 2023 failure-to-prevent-fraud offence in force since 1 September 2025 — missing
The entry covers the Economic Crime and Corporate Transparency Act 2023 only up to Royal Assent (26 Oct 2023). The failure-to-prevent-fraud offence (sections 199–206) came into force on 1 September 2025 for large organisations (turnover > GBP 36m, balance sheet > GBP 18m, > 250 employees).
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Source: https://www.legislation.gov.uk/uksi/2025/349/made
AIFMD II / UCITS amendment transposition deadline (16 April 2026) missing from key_dates
Directive (EU) 2024/927 (AIFMD II), which amends the UCITS Directive regarding delegation, liquidity management tools and supervisory reporting, carried a transposition and application deadline of 16 April 2026. The key_dates list only the 26 March 2024 publication and omits this date, which is central for UCITS management companies.
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Source: https://eur-lex.europa.eu/eli/dir/2024/927/oj/eng
Conflation of transposition deadline (29 Jan 2027) and application date (30 Jan 2027) for Directive (EU) 2025/2
The entry labels 30 January 2027 as the 'transposition deadline' of the Solvency II Review. In fact Directive (EU) 2025/2 sets two distinct dates: Member States must adopt and publish the transposing measures by 29 January 2027 at the latest, and they apply those measures from 30 January 2027.
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Source: https://eur-lex.europa.eu/eli/dir/2025/2/oj/eng
last_amended outdated — most recent SFDR amendment by ESG Rating Regulation (EU) 2024/3005 not reflected
The last_amended field is set to 2023-12-13. However, the most recent actual amendment to Regulation (EU) 2019/2088 itself was made by the ESG Rating Regulation (EU) 2024/3005, published 12 December 2024, inserting a new paragraph into Article 13 SFDR. The 2023-12-13 date does not correspond to any adopted amendment of the SFDR Level 1 regulation.
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Source: https://eur-lex.europa.eu/eli/reg/2024/3005/oj/eng
EU Growth prospectus is replaced by the EU Growth issuance prospectus — not mentioned
The entry describes the EU Growth prospectus as a continuing format. The Listing Act replaces it from 5 March 2026 with the 'EU Growth issuance prospectus' (Art. 15a PR, 75-page limit for shares).
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Source: https://eur-lex.europa.eu/eli/reg/2024/2809/oj/eng
EUR 12m exemption threshold misrepresented: member-state option, not an EU-wide raise from EUR 8m
The entry presents the threshold as 'EUR 12m, up from EUR 8m'. Imprecise. The Listing Act introduces a harmonised EUR 12m principal threshold from which Member States may derogate to EUR 5m (Art. 3(2) PR); the EUR 1m floor is removed. Applies only from 5 June 2026.
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Source: https://www.davispolk.com/insights/client-update/changes-eu-prospectus-regulation-under-new-eu-listing-act-effective-today
Incorrect validity period: prospectus remains valid for 12 months, not 18 for non-equity
The entry claims an approved prospectus is valid for '18 months for non-equity securities' under the Listing Act. Incorrect. The Art. 12 validity period remains 12 months. The '18 months' relate to the minimum continuous-admission period required to use the EU Follow-on prospectus.
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Source: https://www.esma.europa.eu/sites/default/files/2026-02/ESMA32-753890202-3066_Public_Statement_on_the_implementation_of_certain_changes_to_the_Prospectus_Regulation_introduced_by_the_Listing_Act.pdf
Incorrect prospectus summary claim: no 10-page rule for IPOs under the Listing Act
The entry claims the prospectus summary may run to 'ten pages for IPOs' under the Listing Act. This is incorrect. The maximum summary length remains seven A4 pages (Art. 7 PR). The 300-page limit applies to the equity prospectus body, not the summary.
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Source: https://simontbraun.eu/eu-listing-act-key-changes-to-the-prospectus-regulation/2025/11/12/
Retail Investment Strategy (RIS) of 24 May 2023 amending PRIIPs is missing
The entry does not mention the Retail Investment Strategy (RIS) proposed on 24 May 2023. The RIS amends the PRIIPs Regulation (electronic/digital KID, new sustainability section, 'product at a glance' dashboard). On 18 Dec 2025 the Council and Parliament reached a political agreement.
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Source: https://www.consilium.europa.eu/en/policies/retail-investment-strategy/
Incorrect date for Delegated Regulation (EU) 2021/2268 (17 Nov 2021)
The key_date entry dates the adoption of Delegated Regulation (EU) 2021/2268 to 17 Nov 2021. The regulation is officially dated 'of 6 September 2021' and was published in the OJ on 20 December 2021. The 17 Nov 2021 date is unsupported.
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Source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2268
MiFID II incorrectly classified as predecessor of MiFIR
The 'predecessors' field lists 'mifid2' as a predecessor of MiFIR. This is factually incorrect: MiFID II (Directive 2014/65/EU) and MiFIR (Regulation (EU) No 600/2014) are contemporaneous sibling instruments — both adopted 15 May 2014, both published in OJ L 173 on 12 June 2014, and both applicable from 3 January 2018. The 'related' field already correctly lists mifid2 as 'related'.
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Source: https://eur-lex.europa.eu/eli/reg/2014/600/oj/eng
2024 review's research unbundling changes not reflected
The summary cites only the consolidated tape, PFOF ban and non-equity transparency as the 2024 review's key changes. A core element of the MiFID II/MiFIR review is, however, the relaxation of research unbundling rules. This point is absent from both the summary and key_requirements.
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Source: https://legal.pwc.de/en/news/articles/mifir-mifid-ii-review-making-sense-of-the-key-amendments
MiFIR incorrectly classified as a successor
The successors field lists 'mifir'. However, MiFIR (Regulation (EU) No 600/2014) is not a successor of MiFID II but the contemporaneous sibling regulation, adopted on the same day (15 May 2014) and made applicable jointly on 3 January 2018. The entry's own text correctly calls MiFIR the 'accompanying regulation'. A successor relationship is factually wrong; the correct relationship is 'related'/sibling (already present in the related array).
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Source: https://eur-lex.europa.eu/eli/dir/2014/65/oj/eng
PDMR threshold increase applies since 4 December 2024, not from 5 June 2026
The entry assigns the PDMR notification threshold increase (from EUR 5,000 to EUR 20,000, Art. 19 MAR) to the 5 June 2026 application date. In fact this change — like most Listing Act (Reg (EU) 2024/2809) MAR amendments — applied from entry into force on 4 December 2024. Only the Art. 17 provisions on disclosure of inside information in protracted processes apply from 5 June 2026.
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Source: https://simontbraun.eu/eu-listing-act-key-changes-to-the-market-abuse-regulation/2025/06/23/
official_url does not resolve (https://www.fss.or.kr/eng/ returns error/timeout)
The official_url https://www.fss.or.kr/eng/ is not reachable (404/timeout). The working English FSS address is https://english.fss.or.kr/.
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Source: https://english.fss.or.kr/
FSC origin mischaracterised: 'later renamed' — actually a 2008 reorganisation
History/key_dates portray the 1998 Financial Supervisory Commission as 'later renamed FSC'. In fact today's Financial Services Commission (FSC) was established 29 Feb 2008 through reorganisation (absorbing MOFE policy functions). Not a mere rename.
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Source: https://en.wikipedia.org/wiki/Financial_Services_Commission_(South_Korea)
FATCA IGA mis-dated: signed 10 June 2015 (not 2014)
key_dates dates the FATCA IGA (Model 1) to '2014-06-10', history says '2014'. The Korea-US FATCA IGA was signed 10 June 2015. Day/month correct, year wrong.
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Source: https://mnetax.com/us-signs-model-1-fatca-iga-south-korea-9266
PIPA (Personal Information Protection Act) and PIPC entirely missing
The profile does not mention PIPA or the regulator PIPC, although PIPA is South Korea's central data-protection statute (amendment effective 5 Aug 2020 created the PIPC; second amendment effective 15 Sep 2023).
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Source: https://iapp.org/news/a/south-korea-overhauls-pipa-and-ties-fines-to-ceo-accountability
Virtual Asset User Protection Act: in-force date (19 July 2024) missing
key_dates/history record only the promulgation (18 Jul 2023). The Act entered into force on 19 Jul 2024; the VASP obligations apply from then.
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Source: https://www.loc.gov/item/global-legal-monitor/2024-07-18/south-korea-act-to-regulate-cryptocurrency-markets-goes-into-effect/
Digital Personal Data Protection Act 2023 (DPDP Act) entirely missing
The profile does not mention the DPDP Act 2023, India's first comprehensive data-protection statute (passed 11 Aug 2023; implementing rules notified 13 Nov 2025).
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Source: https://en.wikipedia.org/wiki/Digital_Personal_Data_Protection_Act,_2023
Standard count outdated: IFRS 19 (issued May 2024) not reflected
The summary describes '18 IFRS standards (IFRS 1–18)'. Since May 2024 IFRS 19 'Subsidiaries without Public Accountability: Disclosures' (effective 1 January 2027) exists, bringing the total to 19.
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Source: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-19-subsidiaries-without-public-accountability-disclosures/
Effective date of ISSB standards IFRS S1/S2 (1 January 2024) missing
History/summary mention the June 2023 finalisation of IFRS S1/S2 but not the effective date (reporting periods from 1 January 2024); also absent from key_dates.
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Source: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/
IFRS 18 (issued April 2024, effective 1 January 2027) missing from timeline
The summary references 18 IFRS standards but does not state that IFRS 18 'Presentation and Disclosure in Financial Statements' was issued in April 2024, replaces IAS 1, and is effective from 1 January 2027. Entirely absent from key_dates.
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Source: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-18-presentation-and-disclosure-in-financial-statements/
key_dates: 23 February 2018 wrongly given as transposition deadline — actual deadline was 1 July 2018
The key_dates entry for 2018-02-23 is labelled 'Transposition deadline'. This was only the original deadline, postponed by Directive (EU) 2018/411 to 1 July 2018 (application by 1 October 2018 at the latest).
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Source: https://eur-lex.europa.eu/eli/dir/2018/411/oj/eng
RIS status outdated: 18 December 2025 political agreement missing
The entry presents the Retail Investment Strategy (RIS) as a mere Commission proposal. However, on 18 December 2025 the Council and Parliament reached a provisional political agreement; the original inducements ban was softened (tightened inducement rules, best-interest test, value-for-money). Final texts expected early 2026.
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Source: https://www.consilium.europa.eu/en/press/press-releases/2025/12/18/retail-investment-strategy-council-and-parliament-agree-on-package-to-empower-consumers-while-boosting-markets/
Penalties for the accounting provisions are entirely omitted (far higher than anti-bribery)
The penalties bullet lists only the anti-bribery ranges (max USD 250,000/individual, USD 2m/entity, up to 5 years). The more severe accounting-provisions sanctions for willful violations are missing: up to USD 5m and 20 years for individuals, up to USD 25m for entities (15 U.S.C. § 78ff).
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Source: https://www.justice.gov/criminal/criminal-fraud/foreign-corrupt-practices-act
Major 2025 development missing: Executive Order 14209 and new DOJ enforcement guidelines
The entry omits the most significant recent FCPA development: on 10 February 2025 President Trump signed Executive Order 14209, directing the DOJ to cease initiating new FCPA investigations during a 180-day review. On 9 June 2025 the DOJ issued new enforcement guidelines (Blanche memorandum) resuming enforcement with a refocused approach (US-interest nexus, cartels, individual misconduct).
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Source: https://www.federalregister.gov/documents/2025/02/14/2025-02736/pausing-foreign-corrupt-practices-act-enforcement-to-further-american-economic-and-national-security
Omnibus I simplification package (26 February 2025) largely missing
history only vaguely states 'In July 2025, the Commission adopted a further delegated act for simplification.' The Omnibus I package of 26 February 2025 — limiting mandatory Taxonomy reporting to the largest companies (>1,000 employees, >EUR 450M turnover), voluntary opt-in reporting, 10% materiality threshold, drastically simplified templates — is not substantively described.
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Source: https://finance.ec.europa.eu/news/omnibus-package-2025-04-01_en
last_amended field outdated — simplification act of 4 July 2025 not reflected
The last_amended field is set to 2024-06-28. The most recent relevant change is the simplification Delegated Act adopted 4 July 2025 (amending 2021/2178, 2021/2139, 2023/2486), published 8 January 2026, in force since 28 January 2026.
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Source: https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en
Impact report is mandatory, not voluntary
The requirement describes impact reporting as 'voluntary but recommended'. Incorrect. Under Art. 12 of Regulation (EU) 2023/2631, issuers MUST, after full allocation and at least once during the lifetime of the bond, draw up and publish an impact report. Only the external review of the impact report is optional.
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Source: https://eur-lex.europa.eu/eli/reg/2023/2631/oj/eng
Active account requirement (EMIR 3.0): EUR short-term interest rate derivatives (STIR) missing from scope
The entry describes the material scope of the active account requirement only as 'clearing-eligible EUR and PLN interest rate derivatives'. Under EMIR 3.0 (Regulation (EU) 2024/2987, Art. 7a) the scope covers three transaction types: (i) interest rate derivatives denominated in EUR, (ii) interest rate derivatives denominated in PLN, AND (iii) short-term interest rate derivatives (STIR) denominated in EUR. The third category (EUR STIR) is missing.
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Source: https://www.esma.europa.eu/sites/default/files/2025-06/ESMA91-1505572268-4201_Final_Report_on_EMIR_3_Active_Account_Requirement.pdf
Volcker Rule date: 'takes full effect' on 1 April 2014 is inaccurate
The 2014-04-01 key_dates entry states the Volcker Rule 'takes full effect' on that day. In fact the final rules merely became effective on 1 April 2014, while the conformance period for full compliance ran until 21 July 2015 (extended to 21 July 2017 for legacy covered funds).
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Source: https://www.federalreserve.gov/supervisionreg/volcker-rule.htm
Designation of Booking as gatekeeper (May 2024) missing
On 13 May 2024, the Commission designated Booking.com as a gatekeeper (compliance deadline 13 November 2024). This expansion beyond the original six gatekeepers is missing.
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Source: https://digital-markets-act.ec.europa.eu/booking-designated-gatekeeper-2024-05-13_en
First DMA non-compliance fines (Apple, Meta) of April 2025 missing
On 23 April 2025, the Commission imposed the first DMA fines: EUR 500 million on Apple (anti-steering, Art. 5(4)) and EUR 200 million on Meta (pay-or-consent advertising model, Art. 5(2)). These first enforcement decisions are missing.
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Source: https://ec.europa.eu/commission/presscorner/detail/en/ip_25_1085
CMDI reform (amending the DGSD) entirely missing
The entry does not mention the CMDI reform package, which amends the DGSD alongside the BRRD and SRMR. Council and Parliament reached a political agreement on 25 June 2025; the Council formally adopted the package on 5 March 2026.
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Source: https://www.consilium.europa.eu/en/press/press-releases/2025/06/25/bank-resolution-council-and-parliament-strike-deal-to-strengthen-the-eu-crisis-management-framework/
Main application date 12 September 2025 should be a central key_date
The most important date for practical application is 12 September 2025. Additionally, Art. 3(1) (accessibility by design) applies to connected products placed on the market after 12 September 2026.
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Source: https://digital-strategy.ec.europa.eu/en/policies/data-act
Verify entry-into-force date: 11 January 2024, not 2023
If the entry states entry into force in 2023, this is incorrect: the Data Act (EU) 2023/2854 was published 22 December 2023 and entered into force on 11 January 2024 (20 days after publication). Main application from 12 September 2025.
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Source: https://eur-lex.europa.eu/eli/reg/2023/2854/oj/eng
Verify phased application dates: reporting from 11 Sep 2026, main obligations from 11 Dec 2027
The reporting obligations for actively exploited vulnerabilities and severe incidents (Art. 14) apply from 11 September 2026; most other obligations from 11 December 2027. If the entry states different dates, correct them.
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Source: https://eur-lex.europa.eu/eli/reg/2024/2847/oj/eng
Civil daily penalty inflation-adjusted to USD 591
The entry states a civil penalty of 'up to USD 500 per day' (statutory base). FinCEN adjusts this annually for inflation; since 2024 the maximum daily penalty is USD 591.
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Source: https://www.fincen.gov/penalties
last_amended outdated — does not reflect Omnibus I Directive (EU) 2026/470
The last_amended field is set to 2025-04-14 (Stop-the-Clock Directive (EU) 2025/794). However, the entry itself references in history and key_dates the more recent Omnibus I Directive (EU) 2026/470, which entered into force on 18 March 2026 and substantively amended the CSRD. last_amended is therefore internally inconsistent.
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Source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL_202600470
Missing first-wave application date 26 July 2028 in key_dates
The key_dates include the postponed transposition deadline of 26 July 2027 but no first-wave application date. Under the Stop-the-Clock Directive the CSDDD applies to the first wave (over 5,000 employees / over EUR 1.5bn net turnover) from 26 July 2028.
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Source: https://www.debrauw.com/articles/omnibus-stop-the-clock-amendments-to-csrd-and-csddd-now-final
Incorrect uniform application from 26 July 2029 attributed to the Stop-the-Clock Directive
The history text claims that under the Stop-the-Clock Directive (EU) 2025/794 application is 'uniform from 26 July 2029'. Incorrect. The Stop-the-Clock Directive retained the phased approach, shifting each phase by one year: first wave from 26 July 2028, second from 26 July 2029, third from 26 July 2030. A uniform 2029 date came only from the later Omnibus Directive (EU) 2026/470.
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Source: https://www.nortonrosefulbright.com/en/knowledge/publications/391bb931/brief-update-omnibus-stop-the-clock-directive-comes-into-force
FRTB market-risk application date outdated: postponed to 1 January 2027
The entry states that the FRTB market-risk provisions were postponed to 1 January 2026 (in history_de/en and the 2026-01-10 key_date). In fact, the application of the FRTB own-funds requirements for market risk was further postponed by one year to 1 January 2027 by Commission Delegated Regulation (EU) 2025/1496 of 12 June 2025 (OJ 19.09.2025). Moreover, the FRTB application date is NOT 10 January 2026 (that is the CRD VI transposition deadline) — the original FRTB postponement was to 1 January 2026, not 10 January.
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Source: https://eur-lex.europa.eu/eli/reg_del/2025/1496/oj/eng
US-Australia agreement in force since 31 January 2024 — entry into force missing
The key_dates list only the signing of the US-Australia executive agreement (15 Dec 2021), not its entry into force on 31 January 2024.
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Source: https://www.justice.gov/criminal/criminal-oia/cloud-act-agreement-between-governments-us-and-australia
Incorrect citation: CLOUD Act is Division V, not Section 105
The text states the CLOUD Act was enacted 'as Section 105 of the Consolidated Appropriations Act 2018'. In fact it was enacted as Division V of the Consolidated Appropriations Act 2018 (Public Law 115-141); its short title is in Sec. 101 of that Division.
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Source: https://www.justice.gov/d9/pages/attachments/2019/04/09/cloud_act.pdf
Small-insurer regime (categories 4/5) and supervision-free sandbox — core innovation of the 2024 revision — missing
The 2024 partial revision introduced the small-insurer regime (supervisory relief for categories 4/5) and a supervision-free sandbox (entry conditions incl. three-year average SST ratio ≥ 250%; sandbox capped at 5,000 policies / CHF 5m premium). Customer categorisation (Art. 30a–30d VAG, a European first) is also missing as a standalone requirement. Not reflected in summary/key_requirements.
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Source: https://www.finma.ch/en/supervision/insurers/small-insurers-regime-and-relief-for-insurers/
AVO-FINMA was not first enacted on 15 December 2015; it dates from 9 November 2005
History and a key_date claim AVO-FINMA (SR 961.011.1) was 'first enacted' on 15 December 2015. Its official title is 'Ordinance of FINMA of 9 November 2005 ...'. It was originally enacted in 2005 (as AVO-BPV), in force 2006, renamed after FINMA's creation (2009). 15 Dec 2015 marks a partial revision.
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Source: https://www.fedlex.admin.ch/eli/cc/2005/736/de
Certificate purchase 'from 2026' contradicts sales start postponed to Feb 2027
history and key_requirements state certificate purchase begins 'from 2026'. Regulation (EU) 2025/2083 postponed sales to 1 February 2027. The dataset's own key_dates entry ('2027-02-01') already reflects this, contradicting history/key_requirements.
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Source: https://icapcarbonaction.com/en/news/eu-adopts-simplifications-cbam-rules-ahead-compliance-phase-starting-2026
Omnibus de-minimis exemption (50-tonne threshold) entirely missing
The most significant 2025 CBAM development — the 50-tonne-per-importer-per-year de-minimis threshold introduced by Regulation (EU) 2025/2083 — is missing. It exempts roughly 90% of importers (mostly SMEs) while still covering ~99% of embedded emissions, replacing the earlier EUR 150 per-consignment de-minimis.
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Source: https://taxation-customs.ec.europa.eu/news/officially-published-simplifications-carbon-border-adjustment-mechanism-cbam-2025-10-20_en
Privacy/AI regime missing (PIPEDA, failed Bill C-27/AIDA)
The profile omits privacy/AI. Canada's core statute remains PIPEDA (2000). Bill C-27 (CPPA, AIDA) died on prorogation 6 Jan 2025; Canada still has no federal AI statute.
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Source: https://iapp.org/news/a/bill-c-27-awaits-fate-after-canadas-prime-minister-resigns
official_url permanently redirects (gc.ca → canada.ca)
The official_url 'https://www.fintrac-canafe.gc.ca/intro-eng' returns an HTTP 301 redirect to 'https://fintrac-canafe.canada.ca/intro-eng'. FINTRAC migrated to canada.ca.
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Source: https://fintrac-canafe.canada.ca/intro-eng
2024-2025 BOI developments (CTA litigation, March 2025 interim final rule) missing
Following litigation over the CTA's constitutionality, FinCEN issued an interim final rule on 26 March 2025 fully removing BOI reporting for US-formed entities and US persons. 'Reporting company' is now limited to foreign-formed entities registered in the US.
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Source: https://www.federalregister.gov/documents/2025/03/26/2025-05199/beneficial-ownership-information-reporting-requirement-revision-and-deadline-extension
Corporate Transparency Act / BOI reporting obligations entirely missing
The Corporate Transparency Act (CTA), created by the AML Act of 2020, is not mentioned despite being the most significant recent BSA expansion. The CTA requires reporting companies to report Beneficial Ownership Information (BOI) to FinCEN; reporting obligation effective 1 January 2024.
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Source: https://www.fincen.gov/news/news-releases/us-beneficial-ownership-information-registry-now-accepting-reports
Outdated CTR form number: FinCEN 104 instead of FinCEN 112
The key requirements cite 'Form FinCEN 104' for Currency Transaction Reports. This has been obsolete since 1 April 2013, replaced by FinCEN Form 112 (electronic filing via the BSA E-Filing System).
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Source: https://www.fincen.gov/resources/statutes-regulations/guidance/filing-fincens-new-currency-transaction-report-and
CMDI political agreement (25 June 2025) missing from key_dates
Both summary and history mention the March 2026 formal adoption, but the key political agreement (trilogue deal) between Council and Parliament of 25 June 2025 is entirely absent from key_dates, and the summary wrongly places the political agreement in 'March 2026'. The political agreement was June 2025; March 2026 was the formal adoption.
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Source: https://www.consilium.europa.eu/en/press/press-releases/2025/06/25/bank-resolution-council-and-parliament-strike-deal-to-strengthen-the-eu-crisis-management-framework/
CMDI: formal Council adoption was 5 March 2026, not 1 March 2026
The key_date 2026-03-01 'Council formally adopts CMDI review trilogue results' is date-inaccurate. The Council formally adopted the CMDI reform in first reading on 5 March 2026; the EP plenary vote was scheduled for 25 March 2026. The date 1 March 2026 is unsupported.
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Source: https://www.regulationtomorrow.com/2026/03/council-formally-adopts-cmdi-review-trilogue-agreement/
BRRD II date: 20 May 2019 (adoption) vs 7 June 2019 (publication)
The entry states 7 June 2019 in both history and key_dates as the date BRRD II was 'adopted'. In fact, Directive (EU) 2019/879 was adopted/signed on 20 May 2019; 7 June 2019 is the date of publication in the Official Journal. The entry conflates adoption with publication.
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Source: https://eur-lex.europa.eu/eli/dir/2019/879/oj/eng
EU Climate Benchmarks (CTB/PAB) and Regulation (EU) 2019/2089 entirely missing
The entry nowhere mentions the EU Climate Transition Benchmarks (EU CTB) and EU Paris-aligned Benchmarks (EU PAB) and ESG disclosure obligations introduced by Regulation (EU) 2019/2089. These remain in scope after the 2025/914 reform.
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Source: https://eur-lex.europa.eu/eli/reg/2019/2089/oj
Incorrect dating of Regulation (EU) 2025/914 as 'December 2024'
The history text ties Regulation (EU) 2025/914 to a 'political agreement in December 2024'. The regulation 2025/914 belongs to the act adopted 7 May 2025 and published 19 May 2025.
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Source: https://eur-lex.europa.eu/eli/reg/2025/914/oj/eng
last_amended outdated: BMR review (2025/914) adopted 7 May 2025, not December 2024
The last_amended field is set to 2024-12-31 and the history refers to a 'political agreement in December 2024'. In fact amending Regulation (EU) 2025/914 was adopted 7 May 2025, published 19 May 2025, and entered into force 8 June 2025.
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Source: https://eur-lex.europa.eu/eli/reg/2025/914/oj/eng
Economic substance requirements (Economic Substance Act 2018) not mentioned
The entry omits the economic substance requirements (Economic Substance Act 2018 and Regulations 2018, effective 1 Jan 2019). They apply to all Bermuda-registered entities carrying on 'relevant activities'.
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Source: https://www.bermudalaws.bm/Laws/Consolidated%20Law/2018/Economic%20Substance%20Regulations%202018
Solvency II equivalence (2016) not mentioned — central to the (re)insurance hub
The entry emphasizes Bermuda's (re)insurance hub role but omits its full Solvency II third-country equivalence (Delegated Decision (EU) 2016/309, retroactive to 1 Jan 2016). Bermuda is, alongside Switzerland, one of few jurisdictions with full equivalence.
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Source: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32016D0309
Corporate Income Tax Act 2023 missing from key_dates
The key_dates end in 2018 (DABA) and contain no entry for the Corporate Income Tax Act 2023 — Bermuda's most significant tax-policy change in decades.
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Source: https://www.ey.com/en_gl/technical/tax-alerts/bermuda-parliament-passes-legislation-to-enact-a-15--corporate-i
Claim of 'no corporate tax' is outdated since 2025 — Bermuda Corporate Income Tax Act 2023 (15%)
The entry states 'No income tax, corporate tax, or capital gains tax'. No longer accurate as of 1 January 2025: the Corporate Income Tax Act 2023 introduces a 15% corporate income tax on entities of multinational groups (revenue ≥ EUR 750M) (OECD Pillar Two).
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Source: https://www.gov.bm/CIT
EU FRTB deferral outdated — second postponement to 1 January 2027 missing
The history fields state the FRTB market-risk requirements were postponed in the EU 'to 2026' (first deferral). In June 2025 the European Commission adopted a further postponement to 1 January 2027 by delegated act.
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Source: https://finance.ec.europa.eu/news/commission-proposes-postpone-one-additional-year-market-risk-prudential-requirements-under-basel-iii-2025-06-12_en
Incorrect date for establishment of the Reserve Bank of Australia
The key_date '1959-01-14' ('Reserve Bank Act — Establishment of the RBA as central bank') is wrong. The Reserve Bank Act 1959 only commenced on 14 January 1960; the RBA began operating on 14 January 1960. The date mixes the day/month (14 January) with the wrong year (1959 not 1960).
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Source: https://www.rba.gov.au/about-rba/history/
Privacy regime (Privacy Act 1988 + 2024 reform) missing
The profile covers financial supervision, AML, and tax but omits privacy. The Privacy Act 1988 is the core statute; the Privacy and Other Legislation Amendment Act 2024 (Royal Assent 10 Dec 2024) delivered the most substantial reform (statutory tort, Children's Online Privacy Code, ADM transparency from 10 Dec 2026).
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Source: https://www.legislation.gov.au/C2024A00128/asmade
AML/CTF 2024 reform (Tranche 2) entirely missing
The profile omits Australia's most significant AML reform since 2006: the AML/CTF Amendment Act 2024 (Royal Assent 10 Dec 2024) extends obligations to Tranche 2 entities (lawyers, accountants, real-estate agents); obligations from 1 July 2026, enrolment from 31 March 2026.
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Source: https://www.austrac.gov.au/business/new-to-austrac-aml-ctf-reforms
Mandatory AIFMD II liquidity management tools (LMTs) missing
AIFMD II introduces an obligation for managers of open-ended AIFs to select at least two liquidity management tools from a harmonised EU list (e.g. suspension of redemptions, redemption gates, extension of notice periods, swing pricing, anti-dilution levies, redemption fees) and embed them in fund documentation. The same list is introduced into the UCITS Directive in parallel. The entry does not mention this new key requirement.
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Source: https://eur-lex.europa.eu/eli/dir/2024/927/oj/eng
AIFMD II loan-origination regime missing from scope and key requirements
AIFMD II's (Directive (EU) 2024/927) flagship reform is the first harmonised EU framework for loan-originating AIFs. The entry references AIFMD II's existence in the summary and history but does not reflect its substantive changes in either scope or key requirements. Key new obligations: loan-originating AIFs must in principle be closed-ended, leverage caps of 175% NAV (open-ended) and 300% NAV (closed-ended), 5% risk retention of the notional value of transferred loans, and a ban on pure originate-to-distribute strategies.
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Source: https://eur-lex.europa.eu/eli/dir/2024/927/oj/eng
Orphan framework connected: UK Bribery Act → fcpa
UK Bribery Act had no connections. Linked to FCPA as British equivalent.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: EU Whistleblower → amld
EU Whistleblower Directive had no connections. Linked to AMLD (AML reporting provisions).
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: CLOUD Act → dodd-frank
CLOUD Act had no connections. Linked to Dodd-Frank as US regulation.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: CBAM → eu-taxonomy
CBAM had no connections. Linked to EU Taxonomy as sustainability framework.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: IFRS → crd-crr
IFRS had no connections. Linked to CRD/CRR (IFRS used in capital calculations).
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: Solvency II → crd-crr
Solvency II had no connections. Linked to CRD/CRR as insurance parallel to banking regulation.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: PSD2 → mifid2
PSD2 had no connections. Linked to MiFID ecosystem as payment services directive.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: IDD → solvency2
IDD had no connections. Linked to Solvency II as insurance regulation.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: EMIR → mifid2
EMIR had no connections. Linked to MiFID II as derivatives regulation.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: BMR → mifid2
Benchmarks Regulation had no connections. Linked to MiFID II.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: Liechtenstein → aia, fatca
Liechtenstein had no connections. Connected as AIA participant and FATCA IGA partner.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: South Korea → fatf, aia
South Korea had no connections. Connected as FATF member and AIA participant.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: India → fatf, aia
India had no connections. Connected as FATF member and AIA participant.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: Canada → fatf, fatca
Canada had no connections. Connected as FATF member and FATCA IGA partner.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: Bermuda → fatca
Bermuda had no connections. Connected to FATCA as IGA jurisdiction.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Orphan framework connected: Australia → fatf, aia
Australia had no connections. Connected as FATF member and AIA participant.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Duplicate connection removed: ioss→oss (oss→ioss kept)
Bidirectional duplicate cleaned up.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Duplicate connection removed: eu-sanc→sanctions (sanctions→eu-sanc kept)
Bidirectional duplicate cleaned up.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Duplicate connection removed: tp→beps-a13 (beps-a13→tp kept)
Bidirectional duplicate cleaned up.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Close pair: einvoice and dst-uk only 6 degrees apart at same latitude
einvoice (28,298) and dst-uk (28,292) had only 6 degrees separation. Moved einvoice to lat 26.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Close pair: mcaa and beps-a7 only 6 degrees apart at same latitude
mcaa (24,22) and beps-a7 (24,28) had only 6 degrees longitude separation at identical latitude. Moved mcaa to lat 26.
Show correction details
Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Coordinate collision: aml6d and ucits at identical point (lon 208 = lon -152+360)
aml6d (lon 208) and ucits (lon -152) projected to same point since -152+360=208. Moved aml6d to lon 212.
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Review audit RUN-20260320-REV: Complete review after coordinate redistribution.
Missing connection: fatf → amlr
FATF Standards → AMLR implementation — direct connection was missing (indirect path via aml-pkg existed).
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: pdpa-sg → gdpr
PDPA (Singapore) is equivalent to GDPR — baseline cross-reference was missing.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: popia → gdpr
POPIA (South Africa) is equivalent to GDPR — baseline cross-reference was missing.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: pipl → gdpr
PIPL (China) is equivalent to GDPR — baseline cross-reference was missing.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ccpa → gdpr
CCPA is the US equivalent of GDPR — baseline cross-reference was missing. lgpd↔gdpr and appi↔gdpr already existed.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ofac ↔ eu-sanc
OFAC (US) and EU Sanctions are parallel sanctions regimes — cross-reference was missing.
Show correction details
Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: pillar1 ↔ pillar2
Pillar 1 and Pillar 2 are sister initiatives of the OECD 2-Pillar Solution — cross-reference was missing.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: atad → state-aid
State Aid Reviews belong to the ATAD policy area — hierarchy connection was missing.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: atad → befit
BEFIT belongs to the ATAD family — hierarchy connection was missing.
Show correction details
Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: beps → cbcr
CbCR is the output of BEPS Action 13 — parent connection was missing.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch-fidleg → mifid2
FIDLEG is the Swiss equivalent of MiFID II — equivalence connection was missing.
Show correction details
Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch-gwg → aml-pkg
GwG implements international AML standards — connection to EU AML Package was missing.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch-estv → fatca
ESTV administers FATCA reporting for Switzerland. Analogous connections (de-bzst→fatca) already existed.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch → ch-aiag
AIAG (Automatic Information Exchange Act) was missing as child node of Switzerland hierarchy.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch → ch-vsb
VSB (Agreement on Due Diligence) was missing as child node of Switzerland hierarchy.
Show correction details
Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch → ch-gwg
GwG (Anti-Money Laundering Act) was missing as child node of Switzerland hierarchy.
Show correction details
Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch → ch-finfrag
FinfraG (Financial Market Infrastructure Act) was missing as child node of Switzerland hierarchy.
Show correction details
Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch → ch-finig
FinIG (Financial Institutions Act) was missing as child node of Switzerland hierarchy.
Show correction details
Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Missing connection: ch → ch-fidleg
FIDLEG (Financial Services Act) was missing as child node of Switzerland hierarchy. All other countries have complete parent-child connections.
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Connection audit RUN-20260320-CONN: Systematic review of all globe connections.
Taxonomy classification corrected: Steuer → Sanktionen
"OFSI — Office of Financial Sanctions Implementation (UK)" was classified under theme "Steuer". Correct is "Sanktionen". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Steuer New: Sanktionen Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Steuer → Jurisdiktion
"British Virgin Islands" was classified under theme "Steuer". Correct is "Jurisdiktion". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Steuer New: Jurisdiktion Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Steuer → Jurisdiktion
"Cayman Islands" was classified under theme "Steuer". Correct is "Jurisdiktion". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
Show correction details
Field: theme Old: Steuer New: Jurisdiktion Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Steuer → Jurisdiktion
"United Kingdom — Financial Regulatory Jurisdiction" was classified under theme "Steuer". Correct is "Jurisdiktion". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Steuer New: Jurisdiktion Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Steuer → Jurisdiktion
"Germany — Financial Regulatory Jurisdiction" was classified under theme "Steuer". Correct is "Jurisdiktion". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
Show correction details
Field: theme Old: Steuer New: Jurisdiktion Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → Steuer
"IRAS — Inland Revenue Authority of Singapore" was classified under theme "Jurisdiktion". Correct is "Steuer". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Jurisdiktion New: Steuer Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → AML-KYC
"CDB — Agreement on the Swiss Banks Code of Conduct with Regard to Due Diligence" was classified under theme "Jurisdiktion". Correct is "AML-KYC". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Jurisdiktion New: AML-KYC Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → AML-KYC
"MROS — Money Laundering Reporting Office" was classified under theme "Jurisdiktion". Correct is "AML-KYC". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Jurisdiktion New: AML-KYC Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → AML-KYC
"AMLA — Anti-Money Laundering Act" was classified under theme "Jurisdiktion". Correct is "AML-KYC". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Jurisdiktion New: AML-KYC Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → Finanzmarkt
"FINMA — Swiss Financial Market Supervisory Authority" was classified under theme "Jurisdiktion". Correct is "Finanzmarkt". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Jurisdiktion New: Finanzmarkt Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → Finanzmarkt
"FinIA — Financial Institutions Act" was classified under theme "Jurisdiktion". Correct is "Finanzmarkt". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
Show correction details
Field: theme Old: Jurisdiktion New: Finanzmarkt Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → Finanzmarkt
"FinMIA — Financial Market Infrastructure Act" was classified under theme "Jurisdiktion". Correct is "Finanzmarkt". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
Show correction details
Field: theme Old: Jurisdiktion New: Finanzmarkt Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → Finanzmarkt
"FinSA — Financial Services Act" was classified under theme "Jurisdiktion". Correct is "Finanzmarkt". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
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Field: theme Old: Jurisdiktion New: Finanzmarkt Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → Steuer
"FTA — Federal Tax Administration" was classified under theme "Jurisdiktion". Correct is "Steuer". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
Show correction details
Field: theme Old: Jurisdiktion New: Steuer Audit run: RUN-20260320-taxonomy-theme-fix
Taxonomy classification corrected: Jurisdiktion → Steuer
"AIAG — Federal Act on International Automatic Exchange of Information in Tax Matters" was classified under theme "Jurisdiktion". Correct is "Steuer". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.
Show correction details
Field: theme Old: Jurisdiktion New: Steuer Audit run: RUN-20260320-taxonomy-theme-fix
Withdrawal Act Royal Assent corrected (25th→26th June)
key_dates: 2018-06-25 corrected to 2018-06-26
Bank of Canada founding date corrected (1934→1935)
key_dates: 1934-03-11 corrected to 1935-03-11
VAUPA date corrected (19th→18th July)
key_dates: 2023-07-19 corrected to 2023-07-18
PMLA date corrected (2002→2003)
key_dates: 2002-01-17 corrected to 2003-01-17
Lords Review date corrected (1st→14th March)
key_dates: 2019-03-01 corrected to 2019-03-14
Fine and Council date each corrected by 1 day
History: 22.04.→23.04.2025 (fine), 19.07.→18.07.2022 (Council)
last_amended corrected (was original publication)
last_amended set to NULL (directive not amended)
US-Australia date corrected (2023→2021)
key_dates: 2023-12-18 corrected to 2021-12-15
US-UK Agreement date corrected (8th→3rd Oct)
key_dates: 2022-10-08 corrected to 2022-10-03
FinCEN AML Priorities date corrected (2022→2021)
key_dates: 2022-06-30 corrected to 2021-06-30
UCITS III date corrected
key_dates: 2001-12-21 corrected to 2002-01-21
last_amended corrected (unattributable→ESAP)
last_amended corrected from 2023-04-17 to 2023-12-13 (ESAP Reg 2023/2869)
last_amended corrected (publication→ESAP amendment)
last_amended corrected from 2023-11-30 to 2024-01-09 (ESAP Reg 2023/2869)
last_amended corrected (MiFID→PSD2 amendment)
last_amended corrected from 2024-03-28 (MiFID) to 2024-04-08 (Reg 2024/886)
Omnibus I date corrected (19th→18th March 2026)
key_dates: 2026-03-19 corrected to 2026-03-18
Quality Audit: XBRL (eXtensible Business Reporting Language)
3 corrections:
- key_dates: ESEF regulation incorrectly called 'EU Regulation' instead of 'Delegated Regulation'
- History: XBRL was still called XFRML in 1999, not XBRL
- effective_date 1999-01-01 is imprecise — XBRL 1.0 was released July 2000
4 updates:
- key_dates: Inline XBRL (iXBRL) specification missing — central to ESEF understanding
- History/key_dates: COVID-19 postponement of ESEF obligation missing
- key_dates: XBRL 2.1 specification (2003) missing — still the current main version
- last_amended 2022-01-01 is outdated — ESEF taxonomy has been updated multiple times since
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: scope_de, scope_en, history_de, key_dates, history_en, effective_date, last_amended.
Quality Audit: Wolfsberg Group — Industry Standards for AML/KYC
2 corrections:
- Incomplete and inaccurate member list
- ABN Amro was not a founding member of the Wolfsberg Group
3 updates:
- Member count 13 outdated — only 12 after UBS/CS merger
- last_amended 2023-01-01 outdated — publications 2024/2025
- official_url wolfsberg-principles.com redirects to wolfsberg-group.org
4 clarifications.
5 notes.
Show correction details
Automated encyclopedia quality audit. 14 findings identified and corrected. Affected fields: history_de, history_en, key_dates, summary_de, summary_en, key_requirements_de, key_requirements_en, last_amended, official_url.
Quality Audit: W-Forms (W-8/W-9) – IRS Tax Forms for FATCA and Withholding
1 correction:
- Backup withholding rate incorrect: 24% not 28%
8 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: key_dates, history_de, history_en, key_requirements_de, key_requirements_en, summary_de, summary_en, scope_de, scope_en.
Quality Audit: ViDA – VAT in the Digital Age (EU Reform)
9 corrections:
- effective_date 2028-01-01 is misleading — phased implementation 2025-2035
- key_date 2023-07-01 'OSS expansion' is unsubstantiated and likely incorrect
- key_date 2025-07-01 'First ViDA measures: SVR extensions' is incorrect
- Formal adoption was on 11 March 2025, not 1 January 2025
- VAT Gap was EUR 99 billion (2020), not 'over EUR 90 billion'
- E-invoicing obligation for cross-border B2B supplies from 1 July 2030, not 2028
- key_date 2028-01-01 for e-invoicing is incorrect — Pillar 1 applies from 1 July 2030
- Status 'proposed' is incorrect — ViDA was formally adopted on 11 March 2025
- official_url returns HTTP 404
4 updates:
- Important key_dates missing: EP vote, OJ publication, entry into force
- Official legislative act titles missing from entry
- history/summary claim 'implementation from 2025' and 'core requirements from 2028' — outdated
- history_de/en mentions 'formal adoption in early 2025' — needs to be made precise
2 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 17 findings identified and corrected. Affected fields: last_amended, summary_de, effective_date, key_dates, history_de, history_en, meta_desc_de, meta_desc_en, key_requirements_de, key_requirements_en, status, official_url, scope_de, scope_en, summary_en.
Quality Audit: USA — CRS Non-Participation (FATCA instead of CRS)
5 corrections:
- First CRS exchanges were in 2017, not 2016
- First CRS reports dated to 2016, correct date is September 2017
- CRS OECD adoption date incorrect (2014-07-01 instead of 2014-07-15)
- CRS adoption date wrong: July 15, 2014, not July 1, 2014
- official_url for OECD CRS page returns HTTP 403
5 clarifications.
5 notes.
Show correction details
Automated encyclopedia quality audit. 15 findings identified and corrected. Affected fields: effective_date, last_amended, key_dates, history_de, history_en, official_url, scope_de, scope_en, summary_de, summary_en.
Quality Audit: IRS — Internal Revenue Service (USA)
3 corrections:
- Renaming to IRS was in 1952, exact date January 1 unverified
- IRS rename dated to 1952, correct year is 1953
- Geographic coordinates completely wrong: South Atlantic instead of Washington D.C.
1 update:
- IRA funding of USD 80 billion partially reduced by subsequent legislation
3 clarifications.
6 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: history_de, history_en, key_dates, last_amended, lat, lon, scope_de, scope_en, summary_de, summary_en.
Quality Audit: USA — Financial Regulatory Jurisdiction
2 corrections:
- Bretton Woods date incorrect (1944-07-01 instead of 1944-07-22)
- English text: Incorrect subject-verb agreement ('are' instead of 'is')
1 update:
- Corporate Transparency Act: BOI reporting for US companies suspended since March 2025
1 clarification.
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: key_dates, summary_en, scope_de, scope_en.
Quality Audit: EU Unshell Directive (informally “ATAD 3”) — Anti-Shell Company Directive
3 corrections:
- last_amended date 2022-01-17 is misleading for a never-adopted proposal
- Official Journal publication date wrong — January 17, 2022 was not OJ publication
- ATAD 3 is not an official designation — Directive amends DAC (2011/16), not ATAD
3 updates:
- Commission response to EP position (July 2024) not mentioned
- Status 'proposed' could be more precise — 'awaiting Council decision' would be more accurate
- Key milestones missing in key_dates: EP committee and plenary votes
9 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 17 findings identified and corrected. Affected fields: scope_de, scope_en, history_de, history_en, key_requirements_de, key_requirements_en, summary_de, summary_en, last_amended, key_dates, title_de, title_en, category, lat, lon, status.
Quality Audit: Undertaxed Profits Rule (UTPR) — Pillar 2 Backstop Mechanism
1 correction:
- official_url is identical to IIR entry and outdated
3 updates:
- Missing reference to UTPR adjustment mechanism (denial vs. charge)
- Missing reference to US opposition and concrete measures
- Missing key_date: Political agreement October 2021
7 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: summary_de, summary_en, key_dates, history_de, history_en, scope_de, scope_en, title_de, official_url, effective_date, key_requirements_de, key_requirements_en.
Quality Audit: UN Security Council Sanctions – Binding Measures under Chapter VII of the UN Charter
5 corrections:
- Haiti sanctions regime (Resolution 2653, 2022) missing from list
- Misleading wording 'No circumvention prohibition' in key_requirements_de
- Mali sanctions regime terminated since August 2023, but listed as active
- Liberia sanctions regime terminated, but listed as active
- Official title is 'Ombudsperson', not 'Ombudsman'
1 update:
- Missing mention of CAR arms embargo lifting (Resolution 2745, 2024)
7 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 15 findings identified and corrected. Affected fields: scope_de, scope_en, summary_de, summary_en, key_requirements_de, key_requirements_en, key_dates, last_amended, history_de, history_en, meta_desc_de, meta_desc_en, title_de.
Quality Audit: OFSI – Office of Financial Sanctions Implementation (UK)
3 corrections:
- Economic Crime Act 2022 changed burden of proof, not just 'strengthened powers'
- OFSI establishment date wrong: March 2016, not April 2016
- Economic Crime Act 2022: Royal Assent on 15 March, not 15 May 2022
1 update:
- OFSI Consolidated List discontinued since January 2026
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: key_dates, history_de, history_en, summary_de, summary_en, meta_desc_de, meta_desc_en, effective_date, last_amended, scope_de, scope_en, key_requirements_de, key_requirements_en.
Quality Audit: HMRC — HM Revenue & Customs (UK)
2 corrections:
- HMRC is not a department of HM Treasury but a non-ministerial department
- UK MDR did not take effect on 1 January 2021
5 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: title_de, title_en, summary_de, summary_en, key_dates, history_de, history_en, scope_de, scope_en, key_requirements_de, key_requirements_en.
Quality Audit: United Kingdom — Financial Regulatory Jurisdiction
4 corrections:
- CRS first reporting date incorrect: 2016-09-01 instead of 2017
- G5 agreement date wrong: 19 April instead of 9 April 2013
- Cayman Islands and BVI are Overseas Territories, not Crown Dependencies
- FSMA 2023 date wrong: 29 July instead of 29 June
1 update:
- UK CRS regime: New CRS 2.0 regulations from 2026 not mentioned
3 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: history_de, history_en, summary_de, summary_en, key_requirements_de, key_requirements_en, key_dates, scope_de, scope_en.
Quality Audit: UAE — Global Financial Center
4 corrections:
- VARA establishment date March 1, 2022 inaccurate
- ADGM operations commencement date November 21, 2015 wrong — correct is October 21, 2015
- DIFC opening date September 26, 2004 is inaccurate
- FATF Grey List removal was February 23, 2024, not February 1
7 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, key_dates, scope_de, scope_en, official_url, effective_date, title_de, title_en.
Quality Audit: Two-Pillar Solution (OECD/G20 Framework)
1 correction:
- Programme of Work was adopted May 2019, not October 2019
5 updates:
- Pillar 1 threshold reduction to EUR 10 billion missing
- Important milestones 2022-2024 missing
- key_dates: Programme of Work May 2019 missing
- Pillar 1 status (MLC not signed) missing
- official_url uses outdated OECD URL structure
3 clarifications.
5 notes.
Show correction details
Automated encyclopedia quality audit. 14 findings identified and corrected. Affected fields: key_dates, history_de, history_en, key_requirements_de, key_requirements_en, summary_de, summary_en, scope_de, scope_en, official_url.
Quality Audit: Travel Rule – FATF Recommendation 16 (Crypto-Asset Transfers)
3 corrections:
- Collective implementation date for Singapore, Switzerland, Japan is incorrect
- EU TFR application date wrong: December 2024 instead of October 2023
- last_amended date wrong: should reflect TFR crypto application December 2024
1 update:
- Missing mention: FATF Plenary 2024 report on Travel Rule compliance
4 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: key_dates, history_de, history_en, scope_de, scope_en, last_amended, summary_de, summary_en.
Quality Audit: Transparency — Tax Disclosure and Reporting
2 corrections:
- Effective_date 25.06.2016 is DAC4-specific, not transparency in general
- Official URL points to outdated EU page
3 updates:
- ECJ ruling 2022 missing case number and exact date
- DAC7 and DAC8 missing from the presentation
- last_amended 2024-01-01 without justification or reference
1 clarification.
1 note.
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, key_dates, effective_date, official_url, scope_de, scope_en, history_de, history_en, summary_de, summary_en, last_amended.
Quality Audit: Transfer Pricing — OECD Framework
1 correction:
- 2022 edition cannot contain Amount B guidance from 2024
1 update:
- Official URL deprecated OECD path
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: successors, key_dates, summary_de, summary_en, scope_de, scope_en, history_de, history_en, official_url.
Quality Audit: Timeline 2024
3 corrections:
- DAC8 key_date wrong: Council adoption instead of entry into force
- MiCA stablecoin key_date: June 30 instead of July 1, 2024
- MiCA stablecoin date wrong: 'July 2023' instead of 'July 2024'
2 updates:
- DORA missing: Digital Operational Resilience Act 2024 not mentioned
- EU AI Act missing: major 2024 regulation not mentioned
5 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: summary_de, summary_en, history_de, history_en, key_dates.
Quality Audit: Timeline 2017
3 corrections:
- Inconsistency: meta_desc says 'over 50 countries', history says '49 jurisdictions'
- US Tax Cuts and Jobs Act: Wrong signing date (Dec 20 instead of Dec 22)
- ATAD I was adopted in 2016, not finalized in 2017
3 updates:
- Missing mention of ATAD II (Directive 2017/952/EU)
- Missing mention of EU DAC5 (Directive 2016/2258/EU, effective from 2017)
- Missing mention of Paradise Papers (November 2017)
3 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: summary_de, summary_en, key_dates, meta_desc_de, meta_desc_en, history_de, history_en, key_requirements_de, key_requirements_en.
Quality Audit: Timeline 2015
2 corrections:
- CRS 'enters into force' September 2015 is misleading
- 4th AMLD: Adoption date of May 20, 2015 (European Parliament) is incomplete; Council formal adoption was June 25, 2015
4 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: summary_de, summary_en, key_dates, history_de, history_en, scope_de, scope_en, official_url.
Quality Audit: Timeline 2010
1 correction:
- G20 Seoul Summit: Wrong date November 1 instead of November 11-12, 2010
2 updates:
- Volcker Rule: Dodd-Frank Section 619 not identified as source
- EU financial reforms of 2010 missing despite 'Global' jurisdiction
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: history_de, history_en, key_dates, key_requirements_de, key_requirements_en, summary_de, summary_en, scope_de, scope_en.
Quality Audit: Timeline 2001
1 correction:
- FATF Special Recommendations: Date Oct 31 incorrect, correct is Oct 29-30, 2001
2 updates:
- Missing: EU 2nd Anti-Money Laundering Directive (2001/97/EC) from December 2001
- Missing: UN Security Council Resolution 1373 of September 28, 2001
3 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: history_de, history_en, official_url, key_dates, meta_desc_de, summary_de, summary_en, scope_de, scope_en.
Quality Audit: TIEA – Tax Information Exchange Agreements
3 corrections:
- last_amended 2015-01-01 incorrect — Model Protocol published August 7, 2015
- key_dates: CRS date 2014-01-01 incorrect — CRS approved July 15, 2014
- official_url returns HTTP 403
2 updates:
- History: 1998 OECD 'Harmful Tax Competition' report missing
- History: 2015 Model Protocol missing
2 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: history_de, history_en, effective_date, last_amended, key_dates, official_url, scope_de, scope_en.
Quality Audit: Tax Transparency — International Framework
1 correction:
- First OECD report on harmful tax practices was 1998, not 2000
1 update:
- Official URL uses outdated OECD website structure
3 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: key_dates, effective_date, scope_de, scope_en, official_url.
Quality Audit: Tax Rulings — DAC3 and International Transparency
2 corrections:
- Inconsistency: summary says 2010, scope says 2012 for retroactive exchange
- Retroactive exchange starts from 2012, not 2010
1 update:
- Missing reference to DAC8 (crypto-assets, 2023)
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: key_dates, history_de, history_en, summary_de, summary_en.
Quality Audit: Subject to Tax Rule (STTR)
3 corrections:
- Typo in history_de: 'Modelllregeln' instead of 'Modellregeln'
- The STTR MLI is a standalone instrument, not a 'protocol'
- official_url returns HTTP 403
6 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: scope_de, scope_en, key_requirements_de, key_requirements_en, summary_de, key_dates, history_de, history_en, official_url, summary_en, meta_desc_de.
Quality Audit: EU State Aid Rules – Tax Dimension
3 corrections:
- effective_date '1957-01-01' corresponds to neither signing (25 March 1957) nor entry into force (1 January 1958) of the EEC Treaty.
- It was the General Court (not CJEU) that annulled the Apple decision at first instance (July 2020).
- Same CJEU/General Court error in English version.
4 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: key_dates, key_requirements_en, effective_date, history_de, history_en, summary_de, key_requirements_de.
Quality Audit: Sarbanes-Oxley Act (SOX)
3 corrections:
- SOX key_dates: PCAOB date June 27, 2003 is not verifiable
- SOX key_dates: SEC Section 404 date is wrong
- SOX: Section 802 retention requirement is 7 years, not 5 years
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: key_dates, key_requirements_de, key_requirements_en.
Quality Audit: IRAS — Inland Revenue Authority of Singapore
2 updates:
- DTA count understated — over 90 vs. actually 98+
- last_amended should be updated — Budget 2025 changes
6 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: summary_de, summary_en, key_requirements_de, key_requirements_en, key_dates, history_de, history_en, meta_desc_de, scope_de, scope_en, last_amended.
Quality Audit: Singapore — Asian Financial Hub
3 corrections:
- PDPA (Personal Data Protection Act) missing entirely
- Securities and Futures Act (SFA) effective date incorrect
- VCC launch date off by one day
1 update:
- last_amended date 2024-01-01 outdated
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, key_dates, scope_de, scope_en, last_amended.
Quality Audit: SDN List – OFAC Specially Designated Nationals and Blocked Persons
5 corrections:
- EO 13224 was signed September 23, 2001, not September 24
- 50% Rule guidance: date 2006-06-13 is incorrect
- Russia sanctions date 2022-02-01 is incorrect
- SDN entry count severely outdated: 18,664 not 12,000
- Number of sanctions programmes outdated: 72 not 35
2 updates:
- last_amended placeholder date 2024-01-01 is outdated
- Official URL redirects to new OFAC Sanctions List Site
1 clarification.
1 note.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: summary_de, summary_en, key_dates, history_de, history_en, key_requirements_de, key_requirements_en, last_amended, official_url.
Quality Audit: Suspicious Activity Reports (SAR) / Suspicious Transaction Reports (STR)
3 corrections:
- FATF Recommendation 20: date 2003 incorrect, comes from 2012 revision
- key_dates: BSA 1970 was not a SAR obligation
- BSA 1970 introduced CTR obligation, not SAR obligation
3 updates:
- Missing mention of EU AML Package 2024
- Missing key_dates entry for FATF 40 Recommendations 1990
- Missing key_dates entry for Annunzio-Wylie Act 1992
4 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: key_dates, effective_date, title_de, history_de, history_en, official_url.
Quality Audit: Sanctions & AML — Sanctions and Anti-Money Laundering
1 update:
- AMLA operational date imprecise: July 2025, full supervision only from 2028
4 clarifications.
5 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: summary_de, summary_en, scope_de, scope_en, history_de, history_en, key_requirements_de, key_requirements_en, key_dates, title_de, official_url.
Quality Audit: International Sanctions Regimes – Economic Restrictions on Countries and Entities
2 corrections:
- Sanctions key_dates: League of Nations sanctions date is 1935-10-19, not 1935-01-01
- Sanctions official_url: UN page returns HTTP 403, URL migrated
1 update:
- Sanctions last_amended and key_dates: EU sanctions packages 14-19 missing
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: key_dates, official_url, last_amended.
Quality Audit: SAF-T (Standard Audit File for Tax)
3 corrections:
- SAF-T 2.0 was published in 2010, not 2013
- Norway is not an EU member state
- Official OECD URL no longer accessible (403 error)
3 updates:
- Missing key_dates entry for SAF-T 2.0 actual release (2010)
- Missing major SAF-T adopting countries: Romania, Lithuania, Luxembourg, Bulgaria
- No mention of recent developments (Norway 1.3, Bulgaria 2026, Portugal postponement)
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: scope_de, scope_en, key_dates, summary_de, summary_en, history_de, history_en, last_amended, official_url.
Quality Audit: SAFE – Securing the Activity Framework of Enablers
2 corrections:
- Scope mentions trilogue negotiations but SAFE follows the special legislative procedure
- Official URL returns 404 error
1 update:
- Legislative procedure status and progress potentially outdated
3 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: key_dates, scope_de, scope_en, official_url, history_de, history_en, status, summary_de, summary_en.
Quality Audit: Qualified Domestic Minimum Top-up Tax (QDMTT)
3 corrections:
- key_date 2023-02-01 wrong: Ireland did not enact QDMTT in February 2023
- key_date 2022-12-20 mislabelled: Safe Harbours report, not Administrative Guidance
- official_url returns HTTP 403
4 updates:
- Missing mention of OECD QDMTT peer review
- key_dates missing: OECD Administrative Guidance February 2023
- key_dates missing: EU Minimum Tax Directive 2022/2523
- Number of QDMTT jurisdictions (over 30) difficult to verify
4 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 15 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, history_de, history_en, key_dates, official_url, scope_de, scope_en, jurisdiction, title_de.
Quality Audit: QI – Qualified Intermediary Program
3 corrections:
- QI Program did not replace Withholding Foreign Partnerships
- last_amended date should be 2023-01-01
- Official URL returns 404 error page
1 update:
- Current QI Agreement (2023) not correctly referenced
5 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: scope_de, scope_en, key_requirements_de, key_requirements_en, summary_de, summary_en, history_de, history_en, key_dates, last_amended, official_url.
Quality Audit: Public Country-by-Country Reporting (Public CbCR)
5 corrections:
- Missing disclosure item: nature of activities
- AIFMD/UCITS exemption not in the directive
- Equity capital is not a disclosure item in the directive
- Directive amends 2013/34/EU, not DAC4 (2016/881/EU)
- summary_de: 'cumulative tax by country' is not a correct disclosure item
7 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 16 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, summary_de, summary_en, last_amended, effective_date, scope_de, scope_en, history_de, history_en, key_dates.
Quality Audit: Privacy — Data Protection and Privacy in the Tax Context
2 corrections:
- ECJ ruling: Joined Cases C-37/20 and C-601/20, not just C-37/20
- official_url redirects to new domain
1 update:
- Missing mention of recent developments 2024-2026
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: key_dates, history_de, history_en, scope_de, scope_en, key_requirements_de, key_requirements_en, official_url.
Quality Audit: PPT – Principal Purpose Test
1 correction:
- Official URL returns HTTP 403
3 updates:
- No mention of MLI signatory count
- Missing key_dates entry for OECD PPT Guidance 2020
- Missing information on Peer Review process (BEPS Action 6)
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: key_dates, last_amended, official_url, summary_de, summary_en, history_de, history_en.
Quality Audit: POPIA – Protection of Personal Information Act (South Africa)
1 correction:
- Constitution date wrong: 1996 instead of 1997
2 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: key_dates[1].date, last_amended, key_dates[0].date, key_dates.
Quality Audit: PIPL – Personal Information Protection Law (China's Data Protection Law)
1 correction:
- PIPL: official_url returns HTTP 404 — wrong URL
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: official_url.
Quality Audit: Pillar 2: Global Minimum Tax (15% Effective Tax Rate)
3 corrections:
- Pillar Two: Blueprint date is October 12, 2020, not October 14
- Pillar Two: Safe Harbours key_date is mislabelled
- Pillar Two: official_url returns HTTP 403
1 update:
- Pillar Two: Trump Executive Order and OECD Side-by-Side Package (2025) missing
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: key_dates, official_url, history_de, history_en.
Quality Audit: Pillar 1: Market Jurisdiction Taxing Rights (Amount A)
3 corrections:
- DE/EN inconsistency regarding STTR mention in summary
- predecessors field uses framework_id instead of slug
- STTR incorrectly classified as dispute resolution mechanism under Pillar 1
2 updates:
- No update since June 2024 — significant 2024/2025 developments missing
- official_url uses deprecated OECD URL format
6 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: scope_de, scope_en, key_requirements_de, key_requirements_en, history_de, history_en, key_dates, summary_de, summary_en, predecessors, successors, official_url.
Quality Audit: PDPA – Personal Data Protection Act (Singapore)
1 correction:
- Penalty date incorrect: 10% turnover fine cap effective from 1 October 2022, not from 2021
3 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: history_de, history_en, key_dates, last_amended, scope_de, scope_en, summary_de, summary_en.
Quality Audit: PCI DSS – Payment Card Industry Data Security Standard
2 corrections:
- PCI-DSS: PCI SSC was founded in 2006, not 2004
- PCI-DSS: Service provider levels are 2, not 3
1 update:
- PCI-DSS: v4.0 retired since Dec 2024, v4.0.1 is sole standard; March 2025 milestone missing
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: summary_de, summary_en, history_de, history_en, meta_desc_de, meta_desc_en, key_dates.
Quality Audit: One-Stop-Shop (OSS) – EU VAT Simplification
3 corrections:
- COVID postponement date in key_dates incorrect (2020-12-01 instead of 2020-07-20)
- EUR 10,000 threshold incorrectly labelled as 'micro-businesses'
- Official URL returns 404 error
2 updates:
- No mention of ViDA package (March 2025)
- last_amended outdated — ViDA package not reflected
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, status, history_de, history_en, key_dates, summary_de, summary_en, official_url, last_amended.
Quality Audit: Convention on Mutual Administrative Assistance in Tax Matters (MAC)
3 corrections:
- effective_date wrong: 1988-04-01 instead of 1995-04-01
- History incorrectly attributes entry into force to 1988
- Summary claims entry into force 1988 instead of 1995
2 updates:
- Jurisdiction count outdated: 'over 145' instead of 'over 150'
- official_url outdated — OECD 403
2 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: meta_desc_de, meta_desc_en, key_requirements_de, key_requirements_en, effective_date, history_de, history_en, summary_de, summary_en, title_de, title_en, official_url.
Quality Audit: Netherlands — EU Financial Jurisdiction
1 correction:
- effective_date incorrect (1990 instead of 2002)
1 update:
- last_amended should be updated (MiCA Dec 2024)
1 clarification.
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: official_url, effective_date, last_amended.
Quality Audit: NIST Privacy Framework
1 correction:
- Incorrect date for public consultation launch
1 update:
- Missing development: NIST Privacy Framework 1.1 IPD (April 2025)
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: history_de, history_en, key_dates, successors.
Quality Audit: NIS2 Directive
1 correction:
- Wrong date for entry into force of original NIS Directive in key_dates
1 update:
- NIS2 amendment proposal from January 2026 missing
Show correction details
Automated encyclopedia quality audit. 2 findings identified and corrected. Affected fields: key_dates, history_de, history_en.
Quality Audit: Mini One-Stop-Shop (MOSS) – VAT for Digital Services
2 corrections:
- EUR 10,000 threshold from 2019 missing in summary
- official_url returns HTTP 404
4 clarifications.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: successors, key_requirements_de, key_requirements_en, key_dates, meta_desc_de, meta_desc_en, summary_de, summary_en, official_url.
Quality Audit: MLI – Multilateral Instrument (BEPS Convention)
1 correction:
- MLI successors 'PPT, LOB' are incorrect — these are concepts within the MLI, not successors
1 clarification.
Show correction details
Automated encyclopedia quality audit. 2 findings identified and corrected. Affected fields: last_amended, successors.
Quality Audit: MCAA – Multilateral Competent Authority Agreement
3 corrections:
- Second wave data exchange date incorrect
- First CRS data exchange date incorrect
- Official URL returns HTTP 403
3 updates:
- CRS 2.0 amendments and MCAA Addendum missing
- last_amended date unclear and possibly incorrect
- Number of signatory states outdated (115 instead of 120)
3 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: history_de, history_en, scope_de, scope_en, key_dates, summary_de, summary_en, official_url, last_amended.
Quality Audit: Master File — Group-Level TP Documentation (OECD BEPS Action 13)
2 corrections:
- DAC4 incorrectly described as establishing Master File obligation
- DAC4 date incorrect: 25 May 2016, not 25 June 2016
2 updates:
- Missing key_dates: TP Guidelines 2017 and 2022
- Missing mention of 2022 consolidation and Amount B
7 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: summary_de, summary_en, key_requirements_de, key_requirements_en, scope_de, scope_en, history_de, history_en, last_amended, key_dates, official_url.
Quality Audit: Mutual Agreement Procedure (MAP)
2 corrections:
- EU Arbitration Convention: date is signature, not entry into force
- Official OECD URL returns HTTP 403
1 update:
- Missing mention of OECD MAP statistics and peer reviews
4 clarifications.
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: last_amended, key_dates, effective_date, title_de, official_url, history_de, history_en, key_requirements_de, key_requirements_en.
Quality Audit: Luxembourg — EU Financial Center
5 corrections:
- AIFMD adoption date incorrect (8 July instead of 8 June 2011)
- Incorrect fund type 'Wertpapiergesellschaft' in German summary
- AIFMD II key_dates entry is factually incorrect
- Luxembourg AIFM Law: incorrect entry-into-force date
- Inconsistent DE/EN translation of AIF vehicles in summary
2 updates:
- No corporate tax rate information on country page
- last_amended date outdated (2024-01-01)
2 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: scope_de, scope_en, key_requirements_de, key_requirements_en, key_dates, summary_de, summary_en, last_amended.
Quality Audit: Local File — Entity-Level TP Documentation (OECD BEPS Action 13)
2 corrections:
- September 2014 document missing as milestone
- last_amended 2022-01-20 not traceable
1 update:
- Missing key_dates for Germany (2017)
3 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, history_de, history_en, key_dates, last_amended, scope_de, scope_en, summary_de.
Quality Audit: LOB – Limitation on Benefits
1 correction:
- official_url returns HTTP 403
1 update:
- last_amended without explanation — MLI text unchanged since 2017
3 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: history_de, history_en, key_dates, meta_desc_de, meta_desc_en, summary_de, summary_en, official_url, title_de, last_amended.
Quality Audit: Legal Entity Identifier (LEI)
3 corrections:
- Incorrect date and description for EMIR LEI obligation
- Incorrect publication date for ISO 17442
- Incorrect date for FSB recommendation in key_dates
2 updates:
- Missing recent developments: vLEI and ISO 17442-3:2024
- Number of LEIs issued in history section is outdated and understated
4 clarifications.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: effective_date, key_dates, summary_de, summary_en, history_de, history_en.
Quality Audit: KYC – Know Your Customer (Customer Due Diligence and Identity Verification)
2 corrections:
- OCC KYC Guidelines: Date 1997 is wrong, correct is 1998
- EU Digital Finance Strategy: Date 2020-09-23 is wrong, correct is 2020-09-24
4 updates:
- Missing development: FinCEN AML/KYC obligation for private fund advisers (effective 2028)
- last_amended should be updated (developments more recent than June 2024)
- Missing development: AMLA (EU Anti-Money Laundering Authority) operational since July 2025
- Missing development: FinCEN BOI reporting requirement for US companies removed (March 2025)
1 clarification.
1 note.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: history_de, history_en, key_dates, official_url, last_amended.
Quality Audit: Japan — Major Financial Jurisdiction
2 corrections:
- Japan is no longer the third-largest economy
- No standalone 'Virtual Currency Act' — Amendment to Payment Services Act
6 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: summary_de, summary_en, scope_de, scope_en, key_dates, key_requirements_de, key_requirements_en.
Quality Audit: Joint Tax Audits — Coordinated Multi-Jurisdiction Audits
2 corrections:
- DAC7 adoption date imprecise: adopted 22 March 2021 but published 25 March 2021
- Official URL returns HTTP 403
6 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: title_en, history_de, key_dates, effective_date, history_en, official_url, key_requirements_de, key_requirements_en, scope_de, scope_en, description_de, description_en.
Quality Audit: Jersey
3 corrections:
- Substance Requirements — law name and EU context missing
- 0/10 tax system took effect in 2009, not 2008
- CRS first exchange was September 2017, not 2016
1 update:
- Beneficial Ownership Register — 2023 status outdated
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: scope_de, scope_en, summary_de, summary_en, history_de, history_en, effective_date, key_dates, meta_desc_de.
Quality Audit: ISO/IEC 27701 (Privacy Information Management System)
4 corrections:
- GDPR entry into force: Wrong date (25 May 2016 instead of 24 May 2016)
- ISO/IEC 29151 wrongly described as 'technical report'
- last_amended shows 2019-08-06 — standard was revised on 2025-10-14
- ISO/IEC 27701:2025 not reflected — standard was fundamentally revised in October 2025
3 updates:
- Missing key_dates: ISO 27701:2025 publication and transition deadline
- key_requirements outdated — 2025 edition has standalone structure
- official_url points to withdrawn 2019 edition
1 clarification.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: history_de, history_en, key_dates, last_amended, summary_de, summary_en, scope_de, scope_en, key_requirements_de, key_requirements_en, official_url.
Quality Audit: ISO 20022 – Universal Financial Messaging Standard
3 corrections:
- last_amended date refers to TARGET2 migration, not ISO standard amendment
- DE summary: 'Akkreditive' vs EN summary: 'trade finance' – mismatched translation
- German title uses 'Finanzberichtsstandard' (reporting) instead of 'Finanznachrichtenstandard' (messaging)
2 updates:
- Missing mention of Fedwire migration to ISO 20022 (March 2025)
- SWIFT MT→MX migration deadline (November 2025) has passed – update needed
4 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: meta_desc_de, meta_desc_en, summary_de, summary_en, key_dates, effective_date, last_amended, title_de, history_de, history_en, scope_de, scope_en.
Quality Audit: Import One-Stop-Shop (IOSS) – VAT on Low-Value Imports
3 corrections:
- Incorrect date for COVID-19 postponement in key_dates
- meta_desc_de: 'Zollfreigrenze' (customs exemption) instead of 'MWST-Freigrenze' (VAT exemption)
- Official URL returns 404 error
3 updates:
- Missing ViDA entries in key_dates
- Missing reference to EUR 150 customs duty exemption removal from July 2026
- last_amended outdated — ViDA amendments missing
3 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: predecessors, successors, summary_de, key_requirements_de, key_requirements_en, key_dates, meta_desc_de, official_url, scope_de, scope_en, last_amended.
Quality Audit: Information Exchange — International Tax Information Exchange
2 corrections:
- OECD CARF introduction date wrong: 2022, not 2021
- Official URL inaccessible (HTTP 403)
1 update:
- CRS participant count outdated: over 120 instead of over 100 jurisdictions
1 clarification.
2 notes.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: effective_date, key_dates, official_url, history_de, history_en, summary_de, summary_en.
Quality Audit: Income Inclusion Rule (IIR) — Primary Top-up Tax Mechanism
3 corrections:
- EU Directive 2022/2523: adoption date is December 15, 2022, not December 14
- GloBE Blueprint date wrong: October 12, 2020, not October 14
- Official URL no longer accessible (OECD website restructuring)
4 updates:
- Missing key_date: Administrative Guidance packages 2023-2024
- SBIE transitional rates imprecise: period and starting values missing
- Missing mention of additional IIR-implementing countries
- Missing key_date: Political agreement of October 8, 2021
4 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: summary_de, summary_en, key_requirements_de, key_requirements_en, history_de, history_en, key_dates, official_url, title_de, scope_de, scope_en.
Quality Audit: IGA Model 2 – Intergovernmental Agreement (FFI-direct-to-IRS)
3 corrections:
- Contradiction between IGA-M1 and IGA-M2 regarding Switzerland
- FATCA reporting form is Form 8966, not 1042-S
- Switzerland has not switched to Model 1
5 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: summary_de, summary_en, history_de, history_en, key_dates, effective_date, scope_de, scope_en, related.
Quality Audit: IGA Model 1 – Intergovernmental Agreement (Authority-to-IRS)
4 corrections:
- First UK IGA date wrong: May 26, 2012 instead of September 12, 2012
- Number of Model 1 IGAs understated: over 80 vs over 100
- Switzerland incorrectly listed as Model 1 IGA country
- Switzerland passage in history misleading
1 update:
- Missing IRS TIN relief notices (2023, 2024)
4 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: scope_de, scope_en, history_de, history_en, key_dates, effective_date, summary_de, summary_en, key_requirements_de, key_requirements_en.
Quality Audit: Ireland — EU Financial Center
3 corrections:
- Missing Data Protection Commission (DPC) as regulatory body
- Missing 25% corporate tax rate on non-trading/passive income
- Pillar Two effective date technically incorrect
2 updates:
- Meta description mentions 12.5% without Pillar Two context
- last_amended date potentially outdated
4 clarifications.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: scope_de, scope_en, summary_de, summary_en, history_de, history_en, key_dates, key_requirements_de, key_requirements_en, meta_desc_de, meta_desc_en, last_amended.
Quality Audit: ICAP — International Compliance Assurance Programme (OECD)
3 corrections:
- ICAP 2.0 had 17 tax administrations, not 12
- ICAP 2.0 launch date: March 2019, not October 2019
- Official OECD URL returns 403 error
2 updates:
- No mention of ICAP 4.0 or developments after 2022
- ICAP 3.0 was launched in 2022, not 2021
3 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: scope_de, scope_en, key_requirements_de, key_requirements_en, summary_de, summary_en, title_de, history_de, history_en, key_dates, official_url, last_amended.
Quality Audit: Hong Kong — Asian Financial Hub
2 corrections:
- Wrong number of regulated activities (Type 1-10 instead of 1-13)
- Incorrect SFC founding date (1986 instead of 1989)
2 updates:
- Data protection legislation (PDPO) completely missing
- last_amended date unspecific and potentially outdated
4 clarifications.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: summary_de, summary_en, scope_de, scope_en, history_de, key_requirements_de, key_requirements_en, key_dates, last_amended.
Quality Audit: HIPAA — Health Insurance Portability and Accountability Act
1 correction:
- Incorrect date for Breach Notification Rule
3 updates:
- Outdated maximum penalty: $1.9M instead of $2.19M (2026)
- Missing recent development: Security Rule NPRM (December 2024)
- last_amended outdated — missing 2024 HIPAA Privacy Rule amendment
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: key_dates, key_requirements_de, key_requirements_en, last_amended.
Quality Audit: Global Forum on Transparency and Exchange of Information for Tax Purposes
4 corrections:
- CARF date in history incorrect (2021 instead of 2022)
- CARF date in key_dates incorrect (2022-01-01 instead of October 2022)
- Second Round Reviews: Incorrect start year and inaccurate description
- Official URL outdated — OECD 403
2 updates:
- Membership count imprecise — currently 172 jurisdictions
- last_amended outdated — latest mandate change 2024/2025
1 clarification.
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: history_de, history_en, key_dates, official_url, summary_de, summary_en, last_amended.
Quality Audit: GLEIF (Global Legal Entity Identifier Foundation)
3 corrections:
- GLEIF was established by the FSB, not independently
- Level 2 data collection started May 2017, not January 1, 2017
- Typo: 'Konkatentationsregister' should be 'Konkatenationsregister'
1 update:
- last_amended date 2024-01-01 is generic and unsubstantiated
6 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 14 findings identified and corrected. Affected fields: summary_de, summary_en, key_dates, history_de, history_en, scope_de, scope_en, key_requirements_de, key_requirements_en, last_amended.
Quality Audit: GLBA — Gramm-Leach-Bliley Act
2 corrections:
- Breach notification threshold missing: 500-consumer minimum not mentioned
- Incorrect chronology: FTC Privacy Rule and Safeguards Rule not issued simultaneously
2 updates:
- Annual privacy notices: FAST Act exception (2015) not mentioned
- Missing recent developments 2024-2026: State legislation and CFPB modernization
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: last_amended, history_de, history_en, key_requirements_de, key_requirements_en, key_dates.
Quality Audit: GloBE Information Return (GIR)
1 correction:
- Official URL uses deprecated OECD URL format (no longer functional)
4 updates:
- Missing key_dates: OECD Administrative Guidance packages (Feb 2023, Jul 2023, Dec 2023)
- Missing detail: GloBE MCAA for inter-jurisdictional exchange not mentioned
- Missing detail: XML schema and technical specification of GIR not mentioned
- Missing key_dates: Safe harbour transitional rules and STTR not mentioned
4 clarifications.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: scope_de, scope_en, history_de, history_en, summary_de, summary_en, official_url, key_dates, key_requirements_de, key_requirements_en, description_de, description_en.
Quality Audit: GDPR – General Data Protection Regulation
1 update:
- GDPR key_dates: Digital Omnibus Package (Nov 2025) missing
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: key_dates.
Quality Audit: General Anti-Abuse Rule (GAAR) — ATAD
5 corrections:
- The summary_en contains the same inaccurate 'two-step test' as summary_de.
- The key_requirements_en contains the same inaccurate burden of proof claim as the DE version.
- The key_requirements_de claims a specific burden of proof allocation.
- The 'two-step test' described in summary_de is inaccurate.
- last_amended shows '2016-07-12' (adoption date).
7 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 16 findings identified and corrected. Affected fields: history_en, scope_en, title_en, scope_de, summary_de, history_de, title_de, summary_en, key_requirements_en, key_requirements_de, last_amended, key_dates.
Quality Audit: FTT – Financial Transaction Tax (EU Proposal)
2 corrections:
- French FTT rate was 0.
- 'blocked since 2013' is inaccurate — proposal relaunched in 2013, stalled from ~2016.
1 update:
- Last key_date December 2019.
6 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: summary_de, history_de, key_dates, key_requirements_de, meta_desc_de, scope_de.
Quality Audit: France — EU Financial Jurisdiction
1 update:
- last_amended outdated (2024-01-01 instead of 2025)
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: last_amended.
Quality Audit: Financial Intelligence Units (FIU) — National AML Reporting Agencies
8 corrections:
- Germany FIU incorrectly labeled 'BaFin/FIU'
- Egmont Group: 8 founding FIUs incorrect, correct: 13
- AMLA key_date '2024-07-01' incorrect — operations started July 1, 2025
- France FIU incorrectly labeled 'GAFI' — GAFI is FATF
- FinCEN founding date incorrect (April 1 instead of April 25, 1990)
- 4AMLD key_dates date incorrect (2014-05-26 instead of 2015-05-20)
- Egmont Group member count outdated (166 instead of 181)
- DE/EN inconsistency: scope_de 'SOCA/NCA', scope_en 'NCA'
2 updates:
- Egmont count in scope outdated (166 instead of 181)
- UK FIU labeled 'SOCA/NCA' — SOCA dissolved 2013
2 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: scope_de, scope_en, summary_de, summary_en, history_de, history_en, key_dates.
Quality Audit: FERPA – Family Educational Rights and Privacy Act
1 correction:
- History: 'James Pucinski' is incorrect — person does not exist as FERPA driver
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: key_dates, history_de, history_en, last_amended, effective_date, official_url.
Quality Audit: FATF – Financial Action Task Force (Global AML/CFT Standards)
1 update:
- FATF last_amended (2023-11-03) is outdated and incorrect
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: last_amended.
Quality Audit: FATCA – Foreign Account Tax Compliance Act
1 update:
- FATCA key_dates: Recent IRS developments (TIN Relief 2023-2027) missing
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: key_dates.
Quality Audit: FASTER – Council Directive on faster and safer relief of excess withholding taxes
3 corrections:
- Incorrect adoption date: Directive was adopted on 10 December 2024, not 14 January 2025
- Commission proposal date: 19 June 2023 confirmed, but history text says only 'June 2023'
- Official directive title is incomplete: 'Council' missing and wording differs from official text
2 updates:
- Missing key_dates: OJ publication (10 Jan 2025) and entry into force (30 Jan 2025)
- Missing EP involvement in key_dates timeline
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: history_de, history_en, key_dates, title_de, last_amended, title_en.
Quality Audit: ATAD Exit Taxation
1 correction:
- effective_date is 2020-01-01, but standard application date was 1 January 2019.
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: effective_date.
Quality Audit: EU Sanctions – Restrictive Measures under the Common Foreign and Security Policy (CFSP)
3 corrections:
- Date and designation of 1st sanctions package incorrect
- SECO listed as example national EU reporting authority is incorrect
- Date of EU cyber sanctions regime incorrect (2 October 2020)
2 updates:
- last_amended date outdated (2024-06-01)
- Number of Russia sanctions packages outdated (14 instead of 16+)
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, key_dates, scope_de, scope_en, history_de, history_en, summary_de, meta_desc_de, last_amended.
Quality Audit: ePrivacy Directive / TTDSG
2 corrections:
- ePrivacy key_dates: Predecessor Directive 97/66/EC date is wrong
- ePrivacy: effective_date is 2002-07-31 (OJ publication), not 2002-07-12 (adoption)
Show correction details
Automated encyclopedia quality audit. 2 findings identified and corrected. Affected fields: key_dates, effective_date.
Quality Audit: Electronic KYC (eKYC)
2 corrections:
- eIDAS date in eKYC entry inconsistent with eIDAS entry
- FATF Digital Identity Guidance was published in 2020, not 2017
1 update:
- Missing mention of EU AML Regulation 2024 as eKYC-relevant development
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: key_dates, effective_date, history_de, history_en, official_url.
Quality Audit: EU E-Invoicing (Electronic Invoicing)
2 corrections:
- effective_date 2025-01-01 is misleading — EU-wide e-invoicing obligation applies from July 2030
- official_url returns HTTP 404 — page no longer reachable
1 update:
- last_amended should be updated to 2025 — ViDA was formally adopted in early 2025
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: effective_date, official_url, last_amended.
Quality Audit: Egmont Group of Financial Intelligence Units
3 corrections:
- Secretariat was never in Singapore — LLM hallucination
- Charter adopted 2007, not MoU 2007 + charter 2009
- Incorrect number of founding FIUs (9 instead of 13)
2 updates:
- Membership count outdated: 181 instead of 'over 170'
- last_amended date imprecise and outdated
3 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: summary_de, summary_en, history_de, history_en, meta_desc_de, scope_de, key_dates, scope_en, meta_desc_en, last_amended.
Quality Audit: Enhanced Due Diligence (EDD)
1 correction:
- effective_date wrong: 2005-12-26 based on incorrect 3AMLD date
1 update:
- last_amended should be updated to 2024-06-19 (EU AML Package)
1 clarification.
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: official_url, effective_date, last_amended.
Quality Audit: Digital Services Tax (DST) – United Kingdom
2 corrections:
- EN version also states '12 months' instead of 9 months.
- Payment deadline stated as '12 months' — correct is 9 months (Section 51 Finance Act 2020).
1 update:
- Statutory Treasury review before end of 2025 (Section 71) missing.
8 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: scope_de, key_requirements_de, key_dates, last_amended, history_en, scope_en, key_requirements_en, history_de.
Quality Audit: Digital Services Tax (Taxe sur les services numériques) – France
1 correction:
- Promulgation date is 24 July 2019, not 11 July.
5 clarifications.
7 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: history_de, key_dates, scope_de, summary_de, key_requirements_de.
Quality Audit: Digital Services Tax – Global Overview
4 corrections:
- Canadian DST rate stated as 1.
- 'after the Pillar One agreement collapsed' is overstated — Pillar One was delayed, not formally collapsed.
- Canada DST: retroactive from 01.
- Date for French DST (2019-01-01) misleading — law enacted 24 July 2019, retroactive from 1 January 2019.
1 update:
- Update for 2025/2026 missing (Trump 2.
5 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: history_de, key_dates, meta_desc_de, effective_date, summary_de, scope_de, summary_en.
Quality Audit: Digital Taxation — Tax Framework for the Digital Economy
2 corrections:
- DAC8 was adopted on 17 October 2023, not 2024.
- Typo: 'steuern zahlen' — noun 'Steuern' must be capitalized.
1 update:
- key_dates end at 2024.
4 clarifications.
5 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: key_requirements_de, effective_date, history_de, key_dates, summary_de, scope_de, sources, history_en.
Quality Audit: EU Data Governance Act (DGA)
4 corrections:
- history: 'published on 30 May 2022' is incorrect
- Wrong date for Official Journal publication in key_dates
- history: 'data strategy white paper' is incorrect
- German title 'Datenvermittlungsgesetz' is not the official designation
1 update:
- Missing development: Digital Omnibus proposal (Nov 2025)
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: history_de, history_en, key_dates, title_de.
Quality Audit: DEBRA — Debt-Equity Bias Reduction Allowance (Directive on equity allowance and interest deduction limitation)
3 corrections:
- Reference rate incorrect: '10-year swap rate' instead of '10-year risk-free interest rate'
- Originally planned transposition date wrong: 2024, not 2023
- Debt limitation incorrectly described: no gradual decline to 0%
2 updates:
- Misleading key_date: Czech Presidency started 01.07.2022, not specific to DEBRA Council discussions
- Missing key_dates: EP committee vote and EP plenary vote
7 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, summary_de, summary_en, scope_de, scope_en, key_dates, history_de, history_en, title_de, title_en.
Quality Audit: MinStG — Minimum Tax Act (Germany)
1 correction:
- Official URL returns HTTP 404
2 updates:
- Missing key_dates: law amendments in 2024 and 2025
- last_amended shows 2024-01-01 instead of actual last amendment date
9 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: summary_de, summary_en, history_de, history_en, key_requirements_de, key_requirements_en, title_de, title_en, key_dates, official_url, predecessors, successors, last_amended.
Quality Audit: BZSt — Federal Central Tax Office (Germany)
3 corrections:
- Legal basis (Section 5 FVG) missing from entry
- Only 2 of 4 office locations listed (Saarlouis and Schwedt missing)
- FATCA agreement incorrectly dated to 2014 in history text
3 updates:
- Economic identification number (W-IdNr) missing from scope
- DAC8 (Crypto-Asset Reporting) and Pillar 2 missing from scope
- last_amended date (2024-01-01) not verifiable
5 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 14 findings identified and corrected. Affected fields: scope_de, scope_en, history_de, history_en, predecessors, official_url, summary_de, summary_en, key_requirements_de, key_requirements_en, last_amended.
Quality Audit: DAC 9 – Information Exchange for Global Minimum Taxation (Pillar 2 Implementation)
2 corrections:
- effective_date 2025-01-01 is incorrect — entry into force was 13 November 2024
- official_url points to non-existent CELEX number 32024L3024
1 note.
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: effective_date, official_url, predecessors.
Quality Audit: DAC 8 – Reporting Obligations for Crypto-Asset Service Providers (EU CARF Implementation)
5 corrections:
- NFT exclusion is incorrect — certain NFTs are covered
- Exchange deadline February 28 is incorrect — correct is September 30
- Incorrect EU Commission proposal date: October instead of December 2022
- Incorrect Official Journal publication date: December 2024 instead of October 2023
- January 31 deadline was only in the proposal — final directive provides 9-month window
2 updates:
- Missing transition period until July 1, 2026 for full compliance
- 12 member states missed transposition deadline (January 2026)
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: summary_de, summary_en, key_requirements_de, key_requirements_en, key_dates, history_de, history_en.
Quality Audit: DAC 7 – Reporting Obligations for Digital Platform Operators
2 corrections:
- Incorrect retention period: '10 years' instead of '5 to 10 years'
- Incorrect exemption thresholds in scope description
1 update:
- Missing successors: DAC8 and DAC9 not listed as successors
1 clarification.
1 note.
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: key_dates, key_requirements_de, key_requirements_en, scope_de, scope_en, history_de, history_en, successors.
Quality Audit: DAC 6 – Mandatory Disclosure Rules for Cross-Border Tax Arrangements
1 correction:
- DAC6: Catch-up deadline is February 28, 2021, not January 31
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: key_dates.
Quality Audit: DAC – EU Directive on Administrative Cooperation in the Field of Taxation
1 correction:
- last_amended date wrong: Commission proposal instead of formal adoption
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: last_amended.
Quality Audit: Crypto-Asset Regulation – Global Overview
2 corrections:
- FATF date and description inaccurate
- Official URL returns 301 redirect
1 update:
- Missing important milestones in key_dates
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, key_dates, official_url.
Quality Audit: Country-by-Country Reporting (CbCR) — BEPS Action 13
5 corrections:
- Public CbCR: 'from 2024' imprecise
- DAC4 date wrong: 27 June 2016 instead of 25 May 2016
- MCAA CbCR date wrong: 12 June 2017 instead of 27 January 2016
- Grammar error: 'fuer jede Steuergebiet' instead of 'jedes'
- key_requirements_de: same gender error
2 updates:
- Number of CbCR countries outdated: 'over 80' too low
- Official URL old OECD scheme
3 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: history_de, history_en, key_dates, last_amended, summary_de, key_requirements_de, key_requirements_en, official_url.
Quality Audit: COPPA — Children's Online Privacy Protection Act
1 correction:
- Incorrect date for FTC COPPA proposed rule: Jan 1 instead of Jan 11, 2024
3 updates:
- last_amended outdated — 2025 amendments not reflected
- Penalty amount outdated — 2025 inflation-adjusted amount is $53,088
- Missing 2025 COPPA Rule amendments (finalized and in effect)
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: key_dates, last_amended, key_requirements_de, key_requirements_en, history_de, history_en.
Quality Audit: VSB — Agreement on the Swiss Banks' Code of Conduct with Regard to the Exercise of Due Diligence
3 corrections:
- VSB versions in key_dates use generic year-start dates instead of actual effective dates
- VSB is not a joint framework of SBVg and FINMA
- Inconsistent bank name DE/EN: Schweizerische Kreditanstalt vs. Credit Suisse
1 update:
- VSB 20 validity: 'valid until end of 2025' is outdated
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: summary_de, summary_en, key_requirements_de, key_requirements_en, key_dates, official_url, history_en, scope_de, scope_en, history_de.
Quality Audit: MROS — Money Laundering Reporting Office Switzerland
8 corrections:
- MROS Egmont Group membership since 1998, not 2012
- GwG 2021 revision: CHF 15,000 cash threshold not yet in force
- MROS 2023 SAR count 'over 8,000' is incorrect
- Egmont Group membership year wrong: 2012 instead of 1998
- GwG revision 2021: Lowering of cash threshold to CHF 15,000 was rejected by Parliament
- GwG revision 2021 in key_dates and last_amended is misleading
- goAML introduction was January 2020, not 2019
- Grammar error: 'neues Meldeplattform' should be 'neue Meldeplattform'
3 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, summary_en, scope_en, key_dates, history_de, history_en, scope_de, last_amended, summary_de.
Quality Audit: GwG — Swiss Anti-Money Laundering Act
2 corrections:
- CH-GwG: Scope includes future law as current law (CHF 15,000, lawyers)
- CH-GwG: Multiple key_dates entries have wrong dates and wrong descriptions
1 update:
- GwG key_date 2023: 'Planned revision' has since been adopted
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: scope_de, scope_en, key_dates.
Quality Audit: FINIG — Swiss Financial Institutions Act
3 corrections:
- Date of first AO recognition is wrong (1 September 2020 instead of 7 July 2020)
- last_amended date is outdated (2022-12-31 instead of 2024-03-01)
- official_url points to FINIV instead of FINIG
2 updates:
- Missing mention of DLT legislative adaptation (in force 1 August 2021)
- Missing mention of FINIG revision 2025 (stablecoins/crypto consultation)
1 clarification.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: scope_de, scope_en, key_dates, last_amended, official_url, history_de, history_en.
Quality Audit: FinfraG — Swiss Financial Market Infrastructure Act
4 corrections:
- Clearing obligation entered into force on 1 September 2018, not 3 January 2018
- EU equivalence expired on 30 June 2019, not 'end of 2019'
- last_amended is outdated: FinfraG was last amended on 1 February 2024
- official_url points to FinfraV (ordinance) instead of FinfraG (act)
3 updates:
- Missing key_date: FinfraG amendment Art. 152a effective 1 February 2024
- Missing development: FinfraG revision 2024 (consultation)
- Missing development: Lifting of stock exchange protective measure as of 1 May 2025
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: key_dates, history_de, history_en, last_amended, official_url.
Quality Audit: FIDLEG — Swiss Financial Services Act
4 updates:
- Missing development: FINIG revision (payment/crypto institutions) with FIDLEG relevance
- last_amended outdated: 2021-12-31 instead of 2024-03-01
- Missing development: FINMA Circular 2025/2 on conduct obligations
- Missing development: Bilateral III package EU-Switzerland addresses equivalence
2 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: history_de, history_en, key_requirements_de, key_requirements_en, key_dates, last_amended.
Quality Audit: FTA/ESTV — Swiss Federal Tax Administration
2 corrections:
- First AIA data exchange was in 2018, not 2017
- FATCA agreement with Switzerland was concluded in 2014, not 2013
1 update:
- Field last_amended is null — should have a value
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: summary_de, summary_en, scope_de, scope_en, history_de, history_en, key_dates, title_en, official_url, last_amended.
Quality Audit: AIAG — Swiss AIA Act (Automatic Exchange of Information in Tax Matters)
2 corrections:
- CRS publication date wrong: 21 July 2014, not 15 July
- First AIA data exchange was September 2018, not 2017
2 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: key_requirements_de, last_amended, key_dates, history_de, history_en, scope_de, scope_en, key_requirements_en.
Quality Audit: Switzerland — Financial Center and Regulatory Framework
4 corrections:
- EBK restructuring in 1994 cannot be verified
- SNB founding date incorrect (1907-01-16)
- BankG date: enactment vs. entry into force confused
- First AIA data exchange was 2018, not 2017
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: key_dates.
Quality Audit: Customer Due Diligence (CDD)
2 corrections:
- Contradiction: CDD as distinct concept in 2003 vs. 2012
- History: First AMLD 1991 did not contain formal CDD requirements
2 updates:
- Missing reference to FATF Recommendation 10 as core CDD standard
- 6AMLD and EU AML Package 2024 completely missing
3 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: predecessors, key_dates, last_amended, effective_date, history_de, history_en, key_requirements_de, key_requirements_en, summary_de, summary_en.
Quality Audit: CCPA / CPRA — California Consumer Privacy Act / California Privacy Rights Act
1 update:
- CCPA: New regulations effective January 1, 2026 missing from key_dates
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: key_dates.
Quality Audit: Cayman Islands
4 corrections:
- FATF grey-listing: removal was in 2002, not 2001
- Private Funds Law date wrong: February 2020, not August 2020
- Companies Law date: 1961, not 1960
- Capital city spelling: 'Georgetown' instead of 'George Town' in German text
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: scope_de, scope_en, key_requirements_de, key_requirements_en, key_dates, history_de, history_en, summary_de.
Quality Audit: CARF – Crypto-Asset Reporting Framework (OECD)
1 correction:
- Wrong date for CARF publication: August instead of October 2022
3 updates:
- Missing development: October 2024 XML schema and interpretative guidance
- Missing development: DAC8 application start 01.01.2026
- Missing development: increase to 75 committed jurisdictions (2025)
1 clarification.
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: key_dates, history_de, history_en.
Quality Audit: British Virgin Islands
2 corrections:
- Coordinates completely wrong: Point to South Atlantic instead of Caribbean
- Economic Substance Act entered into force on January 1, 2019, not December 31, 2018
5 updates:
- Commission of Inquiry 2021 missing from history and key_dates
- CRS/AIA participation missing from scope and key_requirements
- Pandora Papers 2021 mentioned but no key_dates entry
- FATCA IGA Model 1 status missing from scope
- Regulatory Cooperation Authority (RCA) missing as regulatory body
4 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 13 findings identified and corrected. Affected fields: key_dates, summary_de, summary_en, meta_desc_de, meta_desc_en, history_de, history_en, lat, lon, official_url, scope_de, scope_en, key_requirements_de, key_requirements_en.
Quality Audit: Beneficial Ownership – Transparency of Ultimate Beneficial Owners
2 updates:
- FATF Guidance on R.24 (March 2022) and R.25 (November 2023) missing from key_dates
- No mention of AMLR application date (10 July 2027) for new BO rules
5 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: history_de, history_en, key_dates, effective_date, official_url, summary_de, summary_en.
Quality Audit: BEPS Inclusive Framework (147+ Jurisdictions)
4 corrections:
- Inconsistent member counts July vs October 2021 in the same entry
- effective_date imprecise: June 30, not June 1
- Founding meeting date wrong: June 30, not June 29
- Official URL returns HTTP 403 error
2 updates:
- Member count '145+' outdated, closer to 147-148
- Missing developments after July 2023 in history section
5 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: history_de, history_en, scope_de, scope_en, jurisdiction, summary_de, summary_en, effective_date, key_dates, official_url, description_de.
Quality Audit: BEPS Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation
2 corrections:
- Date for financial transactions guidance incorrect (2022-02-11 instead of 2022-01-20)
- Typo: 'Wirtschaftsgueetern' instead of 'Wirtschaftsguetern' (double e)
5 updates:
- Missing key_date and successor: Amount B (simplified approach for baseline distribution) 2024
- History fields do not mention ongoing Inclusive Framework work
- Missing key_date: Guidance on profit split method June 2018
- Missing key_date: Financial transactions guidance (Chapter X) February 2020
- Official URL uses old OECD URL schema (may no longer be accessible)
3 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, scope_de, scope_en, history_de, history_en, last_amended, key_dates, summary_de, successors, official_url.
Quality Audit: BEPS Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status
4 corrections:
- Agent definition outdated: 'negotiate' instead of 'principal role' test
- Typo: Double 'k' in 'Grosskkonzerne'
- Typo: 'Ausnameliste' instead of 'Ausnahmeliste'
- Wrong technical term: 'hilfreich' (helpful) instead of 'auxiliary'
1 update:
- official_url uses deprecated OECD path structure
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, summary_de, summary_en, key_dates, meta_desc_de, history_de, official_url.
Quality Audit: BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
4 corrections:
- Contradiction in peer review start date between key_dates and history
- Treaty preamble, not treaty title, is the minimum standard requirement
- Grammar error in meta_desc_de — separable verb 'einfuehren'
- Official URL likely broken after OECD website migration
1 update:
- last_amended date outdated (2019-01-01)
2 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: history_de, history_en, key_dates, summary_de, summary_en, key_requirements_de, key_requirements_en, meta_desc_de, official_url, scope_de, last_amended.
Quality Audit: BEPS Action 5: Countering Harmful Tax Practices More Effectively (Substance and Transparency)
3 corrections:
- IP regime amendment deadline wrong: end 2016 instead of differentiated transition periods
- Rulings exchange start date wrong: 1 January instead of 1 April 2016
- key_dates: IP regime deadline 2016-12-31 is incorrect
2 updates:
- last_amended date outdated: 2023-01-01 instead of more current peer review status
- official_url uses deprecated OECD URL format
2 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: history_de, history_en, scope_de, scope_en, key_dates, summary_de, summary_en, last_amended, official_url.
Quality Audit: BEPS Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments
3 corrections:
- Scope contradiction: Standalone entities simultaneously included and excluded
- English title uses 'via' instead of 'Involving' (OECD original title)
- German title heavily abbreviated: 'Base Erosion' and 'Other Financial Payments' missing
1 update:
- official_url uses deprecated OECD website structure
2 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 9 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, meta_desc_en, scope_de, scope_en, title_en, title_de, key_dates, history_de, history_en, official_url.
Quality Audit: BEPS Action 3: Designing Effective Controlled Foreign Corporation (CFC) Rules
3 corrections:
- last_amended date wrong and semantically questionable
- Typo in scope_de: Passiveinuenfte instead of Passiveinkuenfte
- official_url returns HTTP 403 — outdated OECD URL format
2 updates:
- Missing reference to Pillar Two / GloBE as complement to CFC rules
- Empty successors array — Pillar Two and ATAD-CFC missing
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: scope_de, scope_en, key_requirements_de, key_requirements_en, last_amended, official_url, history_de, history_en, successors.
Quality Audit: BEPS Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements
1 correction:
- last_amended date 2017-11-07 cannot be verified
1 update:
- official_url uses legacy OECD URL pattern
Show correction details
Automated encyclopedia quality audit. 2 findings identified and corrected. Affected fields: last_amended, official_url.
Quality Audit: BEPS Action 15: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI)
2 corrections:
- 68 original signatories, not 67
- Official URL outdated after OECD website relaunch
2 updates:
- Missing ratification vs. signature distinction
- last_amended date misleading (MLI text unchanged since 2016)
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: scope_de, scope_en, history_de, history_en, summary_en, title_en, related, summary_de, title_de, key_dates, official_url, meta_desc_de, last_amended.
Quality Audit: BEPS Action 14: Making Dispute Resolution Mechanisms More Effective (MAP)
4 corrections:
- Official OECD title missing the word 'Mechanisms'
- Peer Review Stage 1 start date inaccurate (not 2016-01-01)
- Date of first MAP peer review reports incorrect (September 2017, not November)
- Official URL returns HTTP 403 error
3 updates:
- Missing IF membership count in context
- Missing key_date: Establishment of the Inclusive Framework (June 2016)
- Missing key_date: MLI signing (June 2017) with arbitration provision
3 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, meta_desc_de, description_de, title_de, title_en, key_dates, official_url, summary_de, summary_en, meta_desc_en.
Quality Audit: BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting
3 corrections:
- First CbCR exchange was June 2018, not January 2017
- key_dates: Public CbCR applies from 22 June 2024, not 1 January 2025
- EU Public CbCR applies from fiscal year 2024, not 2025
1 update:
- last_amended date (2023-01-01) imprecise
5 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, summary_de, summary_en, key_dates, history_de, history_en, scope_de, scope_en, last_amended.
Quality Audit: BEPS Action 1: Addressing the Tax Challenges of the Digital Economy
2 corrections:
- Title incomplete: 'Addressing' missing from English title
- Incorrect description of three options from final report
3 updates:
- Pillar One threshold incomplete: reduction to EUR 10 billion missing
- Missing key milestones after October 2021
- Official URL may no longer be accessible (OECD website restructuring)
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: key_dates, history_de, history_en, last_amended, key_requirements_de, key_requirements_en, meta_desc_de, meta_desc_en, title_en, title_de, summary_de, summary_en, scope_de, scope_en, official_url.
Quality Audit: BEFIT – Business in Europe: Framework for Income Taxation
1 correction:
- Allocation key incorrectly described — no relation to OECD Pillar Two Average Effective Tax Rate
1 update:
- key_dates incomplete — developments from 2024/2025 missing
1 clarification.
3 notes.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: key_dates, summary_de, summary_en.
Quality Audit: BDSG – German Federal Data Protection Act
1 correction:
- last_amended date outdated (2023 instead of 2024)
2 updates:
- Missing reference to CJEU C-34/21: §26 BDSG incompatible with EU law
- Missing key_dates: BDSG amendments 2024 and 2025
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 5 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, key_dates, last_amended.
Quality Audit: Basel Committee on Banking Supervision (BCBS) – International Banking Regulation Standards
1 correction:
- CET1 ratio with buffer is 7.0%, not 10.5%
1 update:
- Basel III finalization implementation status (2025/2026) missing
1 clarification.
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: key_dates, key_requirements_de, key_requirements_en, history_de, history_en.
Quality Audit: ATAD Interest Limitation Rule
1 correction:
- last_amended shows original adoption date instead of ATAD 2 amendment
5 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, summary_de, summary_en, scope_de, scope_en, history_de, history_en, last_amended, key_dates, meta_desc_de.
Quality Audit: ATAD Hybrid Mismatch Rules
2 corrections:
- Primary/defensive rule swapped: primary rule at payer, not payee
- Missing <ul> opening tag in English summary before <li> elements
1 update:
- No key_dates entry for reverse hybrid transposition deadline (31.12.2021)
7 clarifications.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: scope_de, scope_en, summary_de, summary_en, key_dates, history_de, history_en, key_requirements_de, key_requirements_en.
Quality Audit: ATAD Controlled Foreign Company (CFC) Rules
1 correction:
- Effective tax rate threshold in summary_de/en incomplete
4 clarifications.
3 notes.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: history_de, history_en, key_dates, scope_de, scope_en, key_requirements_de, summary_de, summary_en.
Quality Audit: EU Anti-Tax Avoidance Directive (ATAD)
2 corrections:
- ATAD: Summary references BEPS Action 12 instead of Action 6
- ATAD: History incorrectly attributes deferred deadline to CFC rules instead of exit taxation/hybrid mismatches
Show correction details
Automated encyclopedia quality audit. 2 findings identified and corrected. Affected fields: summary_de, summary_en, history_de, history_en.
Quality Audit: Austria — EU Financial Jurisdiction
3 corrections:
- KESt rate for savings interest incorrectly stated
- WAG reference outdated — current version is WAG 2018
- ZaDiG reference outdated — current version is ZaDiG 2018
1 update:
- last_amended date outdated (2024-01-01)
4 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: key_dates, key_requirements_de, key_requirements_en, scope_de, scope_en, last_amended.
Quality Audit: APPI – Act on the Protection of Personal Information (Japan)
1 correction:
- Incorrect maximum individual fine (500,000 JPY instead of 1,000,000 JPY)
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: history_de, history_en, key_dates, key_dates[5].date, key_dates[5].event_de, key_dates[5].event_en, key_dates[2].date, key_requirements_de, key_requirements_en.
Quality Audit: APEC CBPR (Cross-Border Privacy Rules)
4 corrections:
- Philippines missing as participating economy
- Singapore joining date potentially wrong (2016 instead of 2017)
- Mexico joining date wrong: 2013, not 2012
- Taiwan/Chinese Taipei joining date potentially wrong (2020 instead of 2019)
1 update:
- Global CBPR Forum members after 2022 missing
5 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: summary_de, summary_en, key_requirements_de, key_requirements_en, key_dates, history_de, history_en, scope_de, scope_en, effective_date.
Quality Audit: Advance Pricing Arrangement/Agreement (APA)
2 corrections:
- Typo: 'Sachverhaltsvorraussetzungen' (double r)
- Official OECD URL broken (403/restructured)
1 update:
- Missing key_dates entry for OECD TPG 2022 revision
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 6 findings identified and corrected. Affected fields: title_de, title_en, summary_de, summary_en, last_amended, effective_date, key_dates, key_requirements_de, official_url.
Quality Audit: Anti-Avoidance — Measures Against Tax Avoidance
1 correction:
- official_url unreachable (HTTP 403)
1 update:
- key_dates: Pillar Two timeline incomplete (GloBE Model Rules 2021, EU Directive 2022 missing)
2 clarifications.
Show correction details
Automated encyclopedia quality audit. 4 findings identified and corrected. Affected fields: scope_de, scope_en, key_requirements_de, key_requirements_en, effective_date, official_url, key_dates.
Quality Audit: Pillar 1 Amount B — Simplified Transfer Pricing for Baseline Distribution
1 correction:
- effective_date uses publication date instead of application start
2 updates:
- Missing key_date: Application start January 2025
- Missing key_date: June 2024 Inclusive Framework Guidance
7 clarifications.
4 notes.
Show correction details
Automated encyclopedia quality audit. 14 findings identified and corrected. Affected fields: scope_de, scope_en, jurisdiction, summary_de, summary_en, key_requirements_de, key_requirements_en, history_de, history_en, effective_date, related, key_dates.
Quality Audit: Pillar 1 Amount A — Reallocation of Residual Profits
2 corrections:
- Wrong date for Unified Approach: May 2019 is Programme of Work
- official_url uses outdated OECD URL format
5 updates:
- Missing reference to DST moratorium
- Missing key date: Programme of Work May 2019
- Missing key dates: MLC signing deadline and extensions
- Missing related link to Amount B
- history: US rejection 2025 could be more precise
4 clarifications.
Show correction details
Automated encyclopedia quality audit. 11 findings identified and corrected. Affected fields: related, history_de, history_en, summary_de, summary_en, key_dates, official_url, scope_de, scope_en.
Quality Audit: AMLR — EU Anti-Money Laundering Regulation (Single Rulebook)
1 update:
- AMLR: Staggered application for football clubs/agents (July 10, 2029) missing
1 clarification.
Show correction details
Automated encyclopedia quality audit. 2 findings identified and corrected. Affected fields: key_dates.
Quality Audit: AMLD – EU Anti-Money Laundering Directives (1st to 6th AMLD)
1 update:
- AMLD: Missing successor reference to AMLR, EU AML Package 2024 dates incomplete
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: successors, key_dates.
Quality Audit: AMLA — EU Anti-Money Laundering Authority
3 corrections:
- Frankfurt seat decision: Wrong date (22 Nov 2023 instead of 22 Feb 2024)
- Operational start: 1 January 2025 instead of 1 July 2025
- Direct supervision date misleading (1 July 2027 is selection, not supervision start)
1 update:
- Missing key milestones 2025-2026
2 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 7 findings identified and corrected. Affected fields: key_requirements_de, key_requirements_en, meta_desc_de, meta_desc_en, key_dates, history_de, history_en.
Quality Audit: 6th Anti-Money Laundering Directive (AMLD6) – Combating Money Laundering by Criminal Law
1 correction:
- Penalty incorrectly described: 'minimum 4-year sentence' instead of 'maximum term of imprisonment of at least 4 years'
4 updates:
- History ends at 2021 — missing: 2024 amendment, new AML package
- Missing key_date: amendment by Directive 2024/1226
- 22 predicate offences now 23: EU sanctions violations added in 2024
- last_amended date incorrect: Directive was amended in 2024
3 clarifications.
Show correction details
Automated encyclopedia quality audit. 8 findings identified and corrected. Affected fields: effective_date, meta_desc_de, meta_desc_en, title_en, title_de, summary_de, summary_en, key_requirements_de, key_requirements_en, history_de, history_en, key_dates, scope_de, scope_en, last_amended.
Quality Audit: EU AML Package 2021 (Comprehensive EU Anti-Money Laundering Reform)
3 corrections:
- TFR entry-into-force date wrong: 28 June 2023 instead of correct 29 June 2023
- Confusion '6AMLD' — refers to new AMLD (Directive 2024/1640), not the 2018 6AMLD
- Status 'proposed' incorrect — package was formally adopted in 2024
3 updates:
- Missing key_dates: AMLR application date (10 July 2027) and AMLD transposition deadline
- Missing key_date: Council adoption on 30 May 2024
- Missing key_date: Commission AML Action Plan May 2020
2 clarifications.
2 notes.
Show correction details
Automated encyclopedia quality audit. 10 findings identified and corrected. Affected fields: scope_de, scope_en, effective_date, key_dates, summary_de, summary_en, meta_desc_de, meta_desc_en, status, history_de, history_en, key_requirements_de, key_requirements_en.
Quality Audit: AIA/CRS – Automatic Exchange of Information / Common Reporting Standard
1 correction:
- Predecessors array is empty despite FATCA being explicitly referenced as predecessor
2 updates:
- last_amended date (2023-01-01) is imprecise and outdated
- CRS 2.0 / Amended CRS completely missing from history, scope, and key requirements
Show correction details
Automated encyclopedia quality audit. 3 findings identified and corrected. Affected fields: predecessors, last_amended, history_de, history_en, scope_de, scope_en, key_dates.
Quality Audit: EU AI Act
1 correction:
- AI Act: effective_date and key_dates contain incorrect dates
Show correction details
Automated encyclopedia quality audit. 1 findings identified and corrected. Affected fields: effective_date, key_dates.
Quality Audit: FATCA 30% Withholding Tax on US-Source Payments
3 corrections:
- last_amended 2019-01-01 inconsistent with key_dates 2024
- Gross proceeds withholding 2017 was repealed before taking effect
- official_url returns HTTP 404
3 updates:
- Missing reference to Chapter 3 predecessors
- Missing reference to Bipartisan Budget Act of 2015
- key_dates 2019 imprecise: IRS Notice 2015-66 was more relevant
5 clarifications.
1 note.
Show correction details
Automated encyclopedia quality audit. 12 findings identified and corrected. Affected fields: predecessors, key_dates, scope_de, scope_en, last_amended, history_de, history_en, official_url, title_de, meta_desc_de.
GDPR/FADP: Scope applies to natural persons only
The GDPR protects natural persons only (Art. 1(1) GDPR). The GDPR entry used imprecise 'persons' instead of 'natural persons' in DE texts. The FADP entry implied through 'Unlike the GDPR' that the GDPR also protects legal entities. Correctly: the old FADP (1992) uniquely protected legal entities as well; the nFADP (2023) removed this feature. Both entries have been corrected accordingly.
Show correction details
The encyclopedia contains imprecise and misleading statements about the personal scope in the GDPR and FADP entries. The GDPR protects natural persons only (Art. 1(1), Art. 4(1) GDPR). The old Swiss FADP (1992) was unique in that it protected both natural and legal persons. The nFADP (2023) removed this protection, aligning it with the GDPR. The FADP entry's phrase 'Unlike the GDPR...' falsely implies that the GDPR also protects legal persons. The GDPR entry in DE texts uses 'Personen' instead of 'natürliche Personen'. Correction plan: 1. GDPR meta_desc_de: 'EU-Bürgern' → 'natürlicher Personen in der EU' 2. GDPR summary_de: 'Personen' → 'natürlicher Personen' + clarification 3. GDPR scope_de: 'Personen' → 'natürlichen Personen' + clarification 4. FADP summary_de: 'Im Gegensatz zur DSGVO' → 'wie die DSGVO' + historical context 5. FADP summary_en: 'Unlike the GDPR' → 'like the GDPR' + historical context 6. FADP scope_de: 'Im Gegensatz zur DSGVO' → 'Wie die DSGVO' + historical context 7. FADP scope_en: 'Unlike the GDPR' → 'Like the GDPR' + historical context 8. FADP history_de: Addition — old FADP protected legal persons 9. FADP history_en: Addition — old FADP protected legal persons