Consolidated text of the Common Reporting Standard (2025), CRS Status Message XML Schema (Version 3.0) and Crypto-Asset Reporting Framework Status Message XML Schema published on the website of the OECD
Today, Monday June 2, 2025, the Consolidated text of the Common Reporting Standard (2025) has been published on the website of the OECD. In February 2014, the OECD adopted the Standard for Automatic Exchange of Financial Account Information in Tax Matters, also referred to as the Common Reporting Standard (CRS). The Standard calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions ...
Nieuwe Leidraad FATCA/CRS met technische toelichting bij de NL IGA en de CRS-regelgeving (Caribisch Nederland)
Op 2 juli 2020 is het Besluit van Staatssecretaris van Financiën van 23 juni 2020, nr. 2020-115390, houdende de Leidraad FATCA/CRS met technische toelichting bij de NL IGA en de CRS-regelgeving gepubliceerd in de Staatscourant van het Koninkrijk der Nederlanden, jaargang 2020, nr. 34988 (Stcrt. 2020, 34988). De Richtlijn (Richtlijn 2014/ 107/EU van de Raad van 9 december 2014 tot wijziging van Richtlijn 2011/16/EU van de Raad van 15 februari ...
First meeting of the Global Forum’s peer review group on the effective implementation of automatic exchange of tax information
The Global Forum on Transparency and Exchange of Information for Tax Purposes recently established an Automatic Exchange of Information Peer Review Group (APRG) to take forward its work on ensuring the effective implementation of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (the AEOI Standard). Comprised of 34 Global Forum members, the APRG held its first meeting on 16-18 March 2020 to discuss key issues in ensuring ...