{
  "node_id": "oecd-crs-automatic-exchange",
  "title": "Standard for Automatic Exchange of Financial Account Information in Tax Matters (Common Reporting Standard)",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2024-07-18",
  "bluf": "The OECD Common Reporting Standard (CRS) requires financial institutions in participating jurisdictions to perform due diligence to identify financial accounts held by non-resident individuals and entities, and report this information annually to their local tax authority for automatic exchange with the account holders' jurisdictions of tax residence, as outlined in Section I.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "fatca-iga-compliance",
    "bank-secrecy-act-suspicious"
  ],
  "primary_citations_count": 8
}