OECD Common Reporting Standard
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
international tax standard
automatic exchange of information framework |
| gptkbp:abbreviation |
gptkb:CRS
|
| gptkbp:adoptedBy |
2014
|
| gptkbp:appliesTo |
financial institutions
participating jurisdictions |
| gptkbp:developedBy |
gptkb:Organisation_for_Economic_Co-operation_and_Development
|
| gptkbp:firstReportingYear |
2017
|
| https://www.w3.org/2000/01/rdf-schema#label |
OECD Common Reporting Standard
|
| gptkbp:legalBasis |
gptkb:OECD_Multilateral_Competent_Authority_Agreement
|
| gptkbp:numberOfParticipatingJurisdictions |
over 100
|
| gptkbp:purpose |
combat tax evasion
facilitate exchange of financial account information |
| gptkbp:relatedTo |
gptkb:OECD
gptkb:FATCA tax transparency |
| gptkbp:requires |
due diligence procedures
reporting of financial account information |
| gptkbp:scope |
financial accounts
individuals and entities |
| gptkbp:website |
https://www.oecd.org/tax/automatic-exchange/common-reporting-standard/
|
| gptkbp:bfsParent |
gptkb:Swiss_banks
|
| gptkbp:bfsLayer |
7
|