What Standard for Automatic Exchange of Financial Account Information in Tax Matters (Common Reporting Standard - CRS) requires
The OECD Common Reporting Standard (CRS) mandates that financial institutions in participating jurisdictions collect and report financial account information of non-resident customers to their local tax authorities for automatic exchange with other jurisdictions. This framework, detailed in Section I (General Reporting Requirements) and Sections II-VII (Due Diligence Procedures), aims to combat offshore tax evasion by increasing transparency.
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: fb800210576d8c6417695a4ad5f0f303c4f2497a157c9093b0c771c30ba86e5e
Primary Citations — 7 traced to source
- Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition: Section I - General Reporting Requirements
- Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition: Section II - General Due Diligence Requirements
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