This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Common Reporting Standard (CRS), as updated by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CRS information between tax administrations, the XML schema can also be used for domestic reporting of CRS information by Reporting Financial Institutions, to the extent permitted under domestic law of the relevant jurisdiction.
Common Reporting Standard XML Schema: User Guide for Tax Administrations, Version 3.0 - June 2019
