COMMON REPORTING STANDARD
This document was approved and de-classified by the Committee on Fiscal Affairs (“CFA”) on 17 January and
contains the global standard for automatic exchange of financial account information. It has been developed by the
OECD, working with G20 countries, and in close co-operation with the EU. Part I contains the introduction
1 to the standard and Part II contains the text of the Model Competent Authority Agreement (CAA) and the Common
Reporting and Due Diligence Standard (CRS).
COMMON REPORTING STANDARD
This document was approved and de-classified by the Committee on Fiscal Affairs (“CFA”) on 17 January and
contains the global standard for automatic exchange of f…