CRS Common Reporting Standard - OECD.org

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1 CRS Common Reporting Standard Technical manual for the presentation of the CRS report 2 Table of Contents 1. Introduction ........................................ ........................................ ........................................ .. 4 2. General information on the Reporting of information ........................................ .................. 5 a. Type of 6 b. Message format ........................................ ........................................ ................................ 6 c. Reporting via sFTP ........................................ ........................................ ............................. 6 d. Test period ........................................ ........................................ ........................................ 9 3. Technical characteristics of the XML file ........................................ ....................................... 9 a. File name.

5 agreement provides for automatic exchange of information between European Union Member States and Andorra, applying the OECD’s Common Reporting Standard.

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