Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
international tax standard
|
| gptkbp:abbreviation |
gptkb:CRS
|
| gptkbp:adoptedBy |
2014
|
| gptkbp:appliesTo |
financial institutions
tax authorities participating jurisdictions |
| gptkbp:developedBy |
gptkb:Organisation_for_Economic_Co-operation_and_Development
|
| gptkbp:enforcedBy |
national tax authorities
|
| https://www.w3.org/2000/01/rdf-schema#label |
Common Reporting Standard
|
| gptkbp:includes |
identification of account holders
reporting of account balances reporting of interest and dividends reporting of sales proceeds |
| gptkbp:legalBasis |
gptkb:Multilateral_Competent_Authority_Agreement
|
| gptkbp:numberOfParticipatingJurisdictions |
over 100
|
| gptkbp:purpose |
automatic exchange of financial account information
|
| gptkbp:relatedTo |
gptkb:FATCA
tax evasion prevention |
| gptkbp:requires |
due diligence procedures
reporting of account holder information |
| gptkbp:scope |
global
|
| gptkbp:website |
https://www.oecd.org/tax/automatic-exchange/common-reporting-standard/
|
| gptkbp:bfsParent |
gptkb:CRS
gptkb:Foreign_Account_Tax_Compliance_Act_(FATCA) |
| gptkbp:bfsLayer |
6
|