What Common Reporting Standard on Automatic Exchange of Financial Account Information for Tax Purposes (CRS), 2014 Edition requires
The OECD Common Reporting Standard (CRS) requires financial institutions in participating jurisdictions to identify financial accounts held by tax residents of foreign jurisdictions and report account information annually to their local tax authorities, which then automatically exchange the data with treaty partners. Key obligations are defined in Section VIII, Paragraph 1(a) and Section IX, Paragraph 1 of the Standard.
Pillar: Tax & Transfer Pricing · 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: 51d2a70f4cc5c34f1ad6bfca0047cfc2cde4ff70323f3dc7e53dc3ce64fc06d9
Primary Citations — 5 traced to source
- Common Reporting Standard, Section VII - Due Diligence Procedures for Individual Accounts, Paragraph 1(a): Requirement to obtain self-certification of tax residency
- Common Reporting Standard, Section VIII - Reporting Financial Account Information, Paragraph 1(a): Definition of reportable account based on tax residency
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