The official OECD Frequently Asked Questions (February 2019) on the application of the Common Reporting Standard (CRS). This document provides detailed, technical guidance on general reporting requirements, due diligence procedures, and complex definitions (e.g., Passive NFEs, Controlling Persons, and Excluded Accounts) to ensure consistent global implementation.
CRS-related Frequently Asked Questions
OECD
February 2019
The OECD maintains and regularly updates this list of frequently asked questions (FAQs) on the application of the Common Reporting Standard (CRS). These FAQs were received from business and government delegates. The answers to such questions provide further precisions on the CRS and help to ensure consistency in implementation. More information on the CRS is available on the Automatic Exchange Portal.
New or updated FAQs
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