What OECD CRS (Tax Exchange) requires
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.
Pillar: Banking & Global Finance · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.1.0 · Last updated:
Primary source: https://www.oecd.org/tax/automatic-exchange/common-reporting-standard/
SHA-256 integrity: 7ee9cf0634ee5d76453e27c05a72da9a7a30f2bc2f60d72b97bb75512f13d253
Primary Citations — 6 traced to source
- Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
- Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information
+ 4 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/crs-oecd-tax-automatic.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/crs-oecd-tax-automatic.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/crs-oecd-tax-automatic
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