The Common Reporting Standard (CRS) was developed by the Organisation for Economic Co-operation and Development (OECD) to promote tax transparency by enabling tax authorities in one jurisdiction to ...

January 2026 marks the start of a new reporting era under the amended Common Reporting Standard (CRS). The OECD released the CRS XML Schema v3.0 and User Guide v4.0 in October 2024. Most jurisdictions ...