Transcription of Common Reporting Standard XML Schema - OECD
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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.
A schema is a data structure for holding and transmitting information electronically and in bulk. XML “extensible markup language” is commonly used for this purpose. Examples are the OECD’s Standard Transmission Format “STF” or the Fisc 153 format used for information exchange for the European Savings Directive.
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