How exactly does the automatic exchange of information, tax information exchange agreements, and common reporting standard work when it comes to offshore banking? How do these 3 protocols uncover tax evasion loopholes assuming they do? Would there be anything that any of these 3 might miss? Case in point. Lets say a greencard holder living in the u.s. who was born in costa rica had a home in costa rica under their name and they decided to open an offshore bank account with the costa rican address. They got a debit card in costa rica via dhl or maybe tnt. They spent like maybe 3 months in costa rica flying out from costa rica to dubai and eventually their money got spread over the nordic countries, singapore, and switzerland with them being registered as living in costa rica and not the u.s. They then started using that debit card back home in the u.s., but then how would these 3 protocols uncover this tricky loophole and quite possibly report it to the u.s. authorities????