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This chapter describes the legal basis and rules under which financial institutions subject to CRSCRS must document their account holder’s tax residencies and report to their domestic tax administrations obligations under AEoIAutomatic Exchange of Information (AEoI). This chapter looks at xml schemas to explain data collection and at investor self-declarations as the methodology for collecting data.

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CRS

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  • 发表日期：

    2025年

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  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

This chapter describes the legal basis and rules under which financial institutions subject to CRSCRS must document their account holder’s tax residencies and report to their domestic tax administrations obligations under AEoIAutomatic Exchange of Information (AEoI). This chapter looks at xml schemas to explain data collection and at investor self-declarations as the methodology for collecting data.