Global Information Reporting - OECD publishes long anticipated Commentary on Common Reporting Standard

July 2014

Overview

The Organisation of Economic Cooperation and Development (OECD) on July 21, 2014 released the Standard for Automatic Exchange of Financial Account Information in Tax Matters, including the Commentary on the Common Reporting Standard (CRS). CRS seeks to establish the automatic exchange of tax information as the new global standard. The automatic exchange of information involves the systematic and periodic transmission of ‘bulk’ taxpayer information from the country which is the source of the payment to the taxpayer’s country of residence. The published Commentary is the OECD’s interpretative guidance on the CRS model.

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