This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report
This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the M
The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automa
This first edition provides practical guidance to assist government officials and financial institutions in the implementation of the global Standard for Automa
Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and