Analysis of Common Reporting Standard

The Common Reporting Standard

In July 2014 the OECD published the PDF document commentary to the Common Reporting Standards.

The PDF document CRS implementation Handbook was released in August 2015.
The OECD published updated the PDF document status of the CRS on 5 November 2015.

OECD January 2016 PDF document Background Information Brief on CRS.

This website will analyse the CRS and interpret if there are any omissions, lacunae, weaknesses or gaps of the OECD's Common Reporting Standard.

Important Updates

  • OECD list of PDF document CRS committments as at January 2016. Note that Panama has been placed back on the list of non committed jurisdictions due to its six unacceptable conditions before signing any Competent Authority Agreement. Bahamas also makes unacceptable conditions.

  • On the 5th November 2015, an update status report shows the OECD would publish a list of jurisdictions which satisfies the data confidentiality conditions necessary for AEoI. Therefore participants cannot use the excuse that they must first determine if the potential partner jurisdiction can be trusted to exchange data.

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