Common Reporting Standard XML Schema - OECD

Common Reporting Standard XML Schema : User Guide for Tax Administrations Version June 2019 PUBE This document and related XML Schema , as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. This document was approved by the Committee on Fiscal Affairs on 5 April 2019 and prepared for publication by the OECD Secretariat. Please cite this publication as: OECD (2019), Common Reporting Standard XML Schema : User Guide for Tax Administrations, Version June 2019, OECD, Paris.

The OECD working with G20 countries has developed a common standard on reporting, due diligence and exchange of financial account information. Under this common standard, jurisdictions obtain from reporting financial institutions and automatically exchange with

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  Code, Standards, Reporting, Common, Diligence, Schema, Due diligence, Common reporting standard xml schema

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