OECD CRS XML Schema User Guide

Document Overview

Summary and analysis of the official DITC document: OECD CRS XML Schema User Guide.

Key Concepts Covered

• Common Reporting Standard (CRS)
• FATCA
• Reporting Financial Institution
• Reportable Jurisdiction
• Penalties and Enforcement

Deadlines & Timelines Mentioned

• This document was approved by the Committee on Fiscal Affairs on 23 August 2024 and prepared for publication by the OECD Secretariat.

Document Snippet

Restricted Use - À usage restreint Amended Common Reporting Standard XML Schema User Guide for Tax Administrations ctp.contact@oecd.org For more information: @OECDtax October 2024 OECD Tax Amended Common Reporting Standard XML Schema: User Guide for Tax Administrations Version 4.0 – October 2024 PUBE 2  This document and related XML Schema, as well as any data 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 23 August 2024 and prepared for publication by the OECD Secretariat. Please cite this publication as: OECD (2024), Amended Common Reporting Standard XML Schema : User Guide for Tax Administrations , OECD Publishing, Paris, https://doi.org/10.1787/dd7ee57a-en. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West B ank under the terms of international law. Note by Tür...