Common Reporting Standard (CRS)
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb: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:firstReportingYear |
2017
|
| gptkbp:fullName |
gptkb:Common_Reporting_Standard
|
| gptkbp:legalBasis |
gptkb:OECD_Multilateral_Competent_Authority_Agreement
|
| gptkbp:purpose |
automatic exchange of financial account information
|
| gptkbp:relatedTo |
gptkb:FATCA
tax evasion prevention |
| gptkbp:requires |
reporting of financial account information
|
| gptkbp:scope |
global
|
| gptkbp:troopContributingCountries |
over 100
|
| gptkbp:website |
https://www.oecd.org/tax/automatic-exchange/common-reporting-standard/
|
| gptkbp:bfsParent |
gptkb:Foreign_Account_Tax_Compliance_Act_(FATCA)_compliance
|
| gptkbp:bfsLayer |
8
|
| http://www.w3.org/2000/01/rdf-schema#label |
Common Reporting Standard (CRS)
|