Exchange of information

Common Reporting Standard



‌‌Standard of Automatic Exchange of Financial Cover Page‌‌‌

Publication Date: 13/02/2014

G20 Leaders at their meeting in September 2013 fully endorsed the OECD proposal for a truly global model for automatic exchange of information and invited the OECD, working with G20 countries, to develop such a new single standard for automatic exchange of information, including the technical modalities, to better fight tax evasion and ensure tax compliance.

 The Standard, developed in response to the G20 request and approved by the OECD Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

  • Part I gives an overview of the Standard.
  • Part II contains the text of the Model Competent Authority Agreement (Model CAA) and the Common Reporting and Due Diligence Standard (CRS).
  • Part III contains the Commentaries on the Model CAA and the CRS as well as a number of Annexes.

 This report was first released in preparation to the February 2014 meeting of the G20 Finance Ministers and Central Bank Governors, where it was presented to, and endorsed by, them. The report is now included in Part II of the Standard.


  • Read the report:
    • English
    • French
    • German

  • Read The Standard for Automatic Exchange of Financial Account Information in Tax Matters

  • Download the Information Brief


Press Release

13/02/2014 - OECD delivers new single global standard on automatic exchange of information

More information

For further information, please visit our website on Automatic Exchange of Information or contact Pascal Saint-Amans ( and Achim Pross ( from the Centre for Tax Policy and Administration.