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The Common Reporting Standard (CRS) is an information standard for the Automatic Exchange Of Information (AEOI) regarding financial accounts on a global level, between tax authorities, which the Organisation for Economic Co-operation and Development (OECD) developed in 2014.

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rdf:type	company yago:WikicatStandards yago:Abstraction100002137 yago:Measure100033615 yago:Standard107260623 yago:SystemOfMeasurement113577171
rdfs:label	Společný reportovací standard (cs) Common Reporting Standard (de) Estándar Común de Reporte (es) Common Reporting Standard (en) Modèle de convention de l'OCDE sur l'échange de renseignements en matière fiscale (fr) Modelo para troca de informações tributárias (pt) Единый стандарт отчётности (ru) 共同申報準則 (zh)
rdfs:comment	Der Common Reporting Standard (CRS) ist ein Verfahren zum internationalen Austausch von (Steuer-)Informationen (Automatic Exchange of (Financial Account) Information – AEOI) und soll im die effektive grenzüberschreitende Besteuerung von Zinseinkünften (Quellenbesteuerung) sicherstellen. In Liechtenstein und der Schweiz ist der Begriff Automatischer Informationsaustausch (AIA) gebräuchlich. (de) 共同申報準則（英語：Common Reporting Standard，简称：CRS；共同申報及盡職審查準則），是受二十国集团（G20）委托，于2014年7月15日由经济合作与发展组织（OECD）制定用于金融账户信息互换（英語：Automatic Exchange of Financial Account Information，简称：AEOI）的标准。其資訊交換的法源是“多边税收征管互助公约”，而概念是來自美國的美国海外账户税收合规法（FATCA）。若二國均已簽署共同申報準則，需主動提供二國稅務居民的帳務資料以供對方的稅務機關交換，因此可避免及打击藉由离岸银行帳戶跨境避稅的問題。已有百余个国家加入CRS。 2017年底，OECD官方更新参与实施CRS国家的时间表。2017年交换信息的国家有49个、2018年交换的有53个、2019年交换的1个、2020年交换的2个，还有41个发展中国家还未确定第一次交换的时间。 (zh) Единый стандарт отчётности или общий стандарт отчётности — стандарт автоматического обмена налоговой и финансовой информацией (AEOI), разработанный ОЭСР в 2014 и созданный по образцу международных соглашений по американскому закону FATCA с юридической основой в виде Конвенции о взаимной административной помощи по налоговым делам. Имплементация CRS возможна либо через Многостороннее соглашение компетентных органов об автоматическом обмене финансовой информацией (CRS MCAA), либо через двусторонние о CRS. (ru) Společný reportovací standard (CRS, Common Reporting Standard) má oficiální název Norma pro automatickou výměnu informací o finančních účtech (Standard for Automatic Exchange of Financial Account Information). Norma vznikla v rámci Organizace pro ekonomickou spolupráci a rozvoj (OECD). Právním základem je Úmluva o vzájemné správní pomoci v daňových záležitostech (Convention on Mutual Administrative Assistance in Tax Matters, ). Tato úmluva se neformálně označuje jako GATCA (globální verze americké dohody FATCA). Společný standard obsahuje pravidla týkající se těchto oblastí: (cs) The Common Reporting Standard (CRS) is an information standard for the Automatic Exchange Of Information (AEOI) regarding financial accounts on a global level, between tax authorities, which the Organisation for Economic Co-operation and Development (OECD) developed in 2014. (en) El Estándar Común de Comunicación o Estándar Común de Reporte (ECR) conocido por su siglas en inglés (CRS) de Common Reporting Standard es el modelo aprobado de intercambio automático de información financiera entre países con finalidad tributaria, que se basa en el Acuerdo Multilateral de Autoridades Competentes sobre Intercambio Automático de Información de Cuentas Financieras aprobado en octubre de 2014. (es) Le modèle de convention de l'OCDE sur l'échange de renseignements en matière fiscale a été mis en place en 2005 afin de limiter le secret bancaire et de favoriser la coopération internationale contre l'évasion fiscale. (fr) Também conhecido como Padrão Comum de Relatório (Common Reporting Standard - CRS) é um modelo desenvolvido pela OCDE e se destina a regrar a troca de informações tributárias e financeiras entre os países, que poderá ocorrer de forma automática. (pt)
dcterms:subject	OECD treaties OECD International taxation Standards
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Wikipage revision ID	1112450601 (xsd:integer)
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