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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 CRS XML Schema is designed to be used for the automatic exchange of financial account information between Competent Authorities (“CAs”). In addition the CRS could also be used for domestic reporting by Financial Institutions (“FIs”) to domestic tax authorities under the CRS. Items relevant for domestic reporting only are shown in

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