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1. Introduction

a. Overview of CRS (Guide to CRS, Sketch of CRS)

b. OECD CRS and its Commentaries (Please refer to the website of the OECD: OECD Home / Topics / Tax / Exchange of information / Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition - en)

c. How to report CRS information?

 

Issued:Dept. of International Fiscal Affairs Release date:2018-11-28 Last updated:2020-12-04 Click times:812