Transcription of 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 .. 9 b. Permitted and prohibited characters .. 10 c. Numeric values .. 11 d. Specification of the SchemaLocation in the XML file .. 11 4. Functional specification of the messages .. 13 a. Reporting message .. 13 b. Response message .. 14 5. Characteristics of the fields of the Reporting message .. 16 a. Specification of the PresentationHeader structure .. 16 i. Characteristics of the PresentationType field .. 17 ii. Characteristics of the DataQuality field .. 17 b. DocSpec specification .. 18 c. Specification of the ReportingFI structure .. 19 d. Specification of the AccountReport structure .. 19 e. General considerations.
4 1. Introduction International exchange of tax information falls within the scope of administrative cooperation. It has its legal basis in international conventions, which can be bilateral or multilateral,
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Implementation Handbook, Standard for, Standard for Automatic Exchange of Financial Information in Tax Matters Implementation Handbook, Financial, Automatic Exchange, Information, Standard, On the Common Reporting Standard for, On the . Common Reporting Standard . For . Automatic Exchange, Table of Contents, Latest on BEPS – 26 February 2018