Guidance on the Common Reporting Standard for Automatic Exchange of Information
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Guidance on the Common Reporting Standard for Automatic Exchange of Information
Form Number: IR1048 / Form Code: IR1048
About this Guide
The CRS is a global framework for the collection, reporting, and exchange of financial account information about people and entities investing outside of their tax residence jurisdiction.
When to use this guide
The CRS and a comprehensive commentary along with other information about AEOI are available on the OECD’s automatic exchange portal. The CRS and the related commentary have been introduced into New Zealand law. See guidance on the CRS for AEOI – IR1048.
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