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Additional
Common Reporting Standard
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Common Reporting Standard
The
Common Reporting Standard
(CRS), formally referred to as the
Standard for Automatic Exchange of Financial Account Information
, is an information standard for the automatic exchange of information (AEoI), developed in the context of the
Organisation for Economic Co-operation and Development
(OECD). The legal basis for exchange of data is the
Convention on Mutual Administrative Assistance in Tax Matters
and the idea is based on the USA
Foreign Account Tax Compliance Act
(FATCA) implementation agreements.
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