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.
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 Update

On the 5th November 2015, The OECD published an update status report on the Common Reporting Standard whereby the OECD would publish a list of jurisdictions which are deemed to satisfy the data confidentiality conditions necessary for AEI. Therefore no participants can use the excuse that they must first determine if the potential partner jurisdiction can be trusted to exchange data with. This mostly is relevant for the bilateral option jurisdictions of Panama, Bahamas, Singapore, Dubai and Switzerland.


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