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OECD publishes new guidance on CRS

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The OECD has released new guidance for the automatic exchange of financial account information in tax matters (see http://bit.ly/2opeqd4). The guidance is intended to support the consistent implementation of the CRS and includes:

  • a series of additional FAQs on the application of the common reporting standard (CRS); and
  • the second edition of the Standard for automatic exchange of financial account information in tax matters. The guidance has been updated to expand the last section on the CRS XML schema user guide. The other parts of the standard remain unchanged from the first edition that was published in 2014.
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