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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 statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities.

tax administration, the transmitting country is the jurisdiction of the tax administration. ... This data element is a free text field allowing input of specific cautionary instructions about use of the CRS message content, for example terms of the Instrument or Convention

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