What OECD Common Reporting Standard (CRS) - Automatic Exchange of Financial Account Information requires
The OECD CRS (adopted 2014, first exchanges 2017) is the global standard for automatic exchange of financial account information (AEOI): financial institutions in 100+ jurisdictions identify non-resident account holders, collect self-certification and due diligence, and report account data annually to their home tax authority, which exchanges it with the account holder's jurisdiction of tax residence.
Pillar: Banking & Global Finance · Authority: OECD Committee on Fiscal Affairs; Global Forum on Transparency and Exchange of Information for Tax Purposes · Version: 2024.1.0 · Last updated:
SHA-256 integrity: 19c546e08d6fe081169a526e375f2e4421097f031958ed605bd8505d9d22cd54
Primary Citations — 5 traced to source
- Section I (general reporting requirements), Section II (general due diligence), Section III (due diligence for individual accounts), Section IV (entity accounts) — Section I (general reporting requirements), Section II (general due diligence), Section III (due diligence for individual accounts), Section IV (entity accounts)
- Chapter 3 (Financial Institutions); Chapter 5 (New Account Due Diligence); Chapter 6 (Pre-existing Account Review) — Chapter 3 (Financial Institutions); Chapter 5 (New Account Due Diligence); Chapter 6 (Pre-existing Account Review)
+ 3 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/oecd-common-reporting-standard-crs-2014.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/oecd-common-reporting-standard-crs-2014.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/oecd-common-reporting-standard-crs-2014
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