CRS (Common Reporting Standard)
International reporting standard developed by the OECD for the automatic exchange of financial account information.
- Category
- Business, Banking & Asset Protection
- Term
- Technical term
- Reading time
- 1 min
- Related
- 21 terms
- in this category
01 · DEFINITIONWhat CRS (Common Reporting Standard) means
The Common Reporting Standard, or CRS, is the legal and technical framework developed by the OECD to support the automatic exchange of financial account information between many participating jurisdictions. Financial institutions in CRS countries are required to identify reportable account holders and submit specified data to their domestic tax authorities for onward exchange. For international entrepreneurs and investors, CRS is a key factor in structuring bank accounts, companies, and tax residency. It should be understood separately from the broader exchange system itself.
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