1. OECD Common Reporting Standard and Commentary
2. The CRS implementation Handbook
3. OECD update of the status of the CRS on 5.11.2015
4. OECD Background Information Brief dated Jan 2016
5. The OECD regularly updated list of CRS-related Frequently Asked Questions

• 8.09.2016 - OECD extremly disappointed with Bahamas abuse of bilateral option, stern letter to Government to follow.
• 5.07.2016 - EU Council proposal as regards access to anti-money-laundering information for identifying beneficial owners.
• 5.7.2016 - EU Commission has proposed the 4th Anti Money Laundering Directive which lowers the shareholding threshold to be a beneficial owner from 25% to 10% plus one share. This will affect the CRS definition of beneficial owner.
• 26.7.2016 - OECD list of 101 jurisdictions CRS committing to CRS.
• 5.11.2015 - update status report shows the OECD would publish a list of jurisdictions which satisfies the data confidentiality conditions necessary for AEoI. Participating jurisdictions cannot use the excuse that they must first determine if the potential partner jurisdiction can be trusted to exchange data.

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