The common reporting standard crs developed in response to the g20 request and approved by the oecd council on 15 july 2014 calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis it sets out the financial account information to . The common reporting standard crs is an information standard for the automatic exchange of information aeoi regarding bank accounts on a global level between tax authorities which the organisation for economic co operation and development oecd developed in 2014. Common reporting standard what is the oecd automatic exchange of information aeoi and common reporting standard the common reporting standard and automatic exchange of information aeoi were developed by the 34 member states of the organization for economic cooperation and development via its permanent global tax forum. The automatic exchange of information aeoi portal provides a comprehensive overview of the work the oecd and the global forum on transparency and exchange of information for tax purposes in the area of the automatic exchange of information in particular with respect to the common reporting standard
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