What Standard for Automatic Exchange of Financial Account Information in Tax Matters (Common Reporting Standard) requires
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.
Pillar: Banking & Global Finance · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/automatic-exchange/common-reporting-standard/
SHA-256 integrity: ca8bfe27d12f4c4accd7480de21d6886210ea5fb769f337c6c8325b030698437
Primary Citations — 8 traced to source
- Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA-CRS), Section 2 (Definitions, including Non-Reciprocal Jurisdiction)
- MCAA-CRS Section 3: Exchange of Information with Respect to Reportable Accounts (timing - by 30 September of year following calendar year)
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Access
- Discovery (free): /api/v1/nodes/oecd-crs-automatic-exchange.json — 6-field metadata
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