{
  "node_id": "crs-oecd-tax-automatic",
  "title": "OECD CRS (Tax Exchange)",
  "domain": "Banking & Global Finance",
  "version": "1.1.0",
  "last_updated": "2026-04-10",
  "bluf": "The Common Reporting Standard (CRS) is the global benchmark for the automatic exchange of financial account information (AEOI) to combat tax evasion. Developed by the OECD, it requires financial institutions in participating jurisdictions to identify and report the account holders who are tax resident in other jurisdictions, ensuring the transparent flow of the tax data across the borders.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "ai_overlay_2026",
      "industry_mapping"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "fatca-iga-compliance"
  ],
  "primary_citations_count": 6
}