This page provides an overview of our key legal instruments, reference documents, publications and guidance materials on tax transparency and exchange of information for tax purposes, covering the international standards for exchange of information on request and for the automatic exchange of information for tax purposes, the BEPS related transparency standards, as well as other exchange frameworks.
Tax Transparency Resource Centre
The Tax Transparency Resource Centre provides an overview of the OECD's key legal instruments, reference documents, publications and guidance materials on transparency and exchange of information for tax purposes
About
Standard for Automatic Exchange of Financial Account Information in Tax Matters (Common Reporting Standard – CRS)
- Standard for Automatic Exchange of Financial Account Information in Tax Matters (Second edition - Published March 2017)
English
Français
- Standard for Automatic Exchange of Financial Information in Tax Matters: Implementation Handbook, Second Edition (Published March 2018)
- Consolidated text of the Common Reporting Standard (Published June 2025)
- Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA)
- Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA)
- List of signatories of the CRS MCAA
- List of signatories of the Addendum to the CRS MCAA
- CRS related Frequently Asked Questions
- Activated exchange relationships for Common Reporting Standard information
- Amended Common Reporting Standard XML Schema: User Guide for Tax Administrations (Version 4.0 - Published October 2024)
User Guide (PDF)
XML Schema - Version 3.0 (ZIP)
- Common Reporting Standard XML Schema: User Guide for Tax Administrations (Version 3.0 - Published June 2019)
User Guide (PDF)
XML Schema - Version 2.0 (ZIP)
- Common Reporting Standard Status Message XML Schema: User Guide for Tax Administrations (Version 3.0 - Published June 2025)
User Guide (PDF)
XML Schema - Version 2.0 (ZIP)
- Common Reporting Standard Status Message XML Schema: User Guide for Tax Administrations (Version 2.0 - Published June 2019)
User Guide (PDF)
XML Schema - Version 2.0 (ZIP)
- International Standards for Automatic Exchange of Information in Tax Matters (Published June 2023)
English
Français
- International Exchange Framework for Mandatory Disclosure Rules on CRS Avoidance Arrangements and Opaque Offshore Structures (Published June 2019)
Publication (PDF)
XML Schema (ZIP)
- Multilateral Competent Authority Agreement on the Automatic Exchange regarding CRS Avoidance Arrangements and Opaque Offshore Structures (MDR MCAA)
- List of signatories of the MDR MCAA
Additional resources and information in connection with the implementation of the CRS can be found on the Global Forum on Transparency and Exchange of Information for Tax Purposes site:
Crypto-Asset Reporting Framework (CARF)
- International Standards for Automatic Exchange of Information in Tax Matters (Published June 2023)
English
Français
- Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA)
- List of signatories of the CARF MCAA
- CARF related Frequently Asked Questions
- Crypto-Asset Reporting Framework XML Schema: User Guide for Tax Administrations (Published October 2024)
User Guide (PDF)
XML Schema (ZIP)
- Crypto-Asset Reporting Framework Status Message XML Schema: User Guide for Tax Administrations (Published June 2025)
User Guide (PDF)
XML Schema (ZIP)
Additional resources and information in connection with the implementation of the CARF can be found on the Global Forum on Transparency and Exchange of Information for Tax Purposes site:
Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy
- Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (Published July 2020)
English
Français
- Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods (Published June 2021)
English
Français
- Model Rules for Reporting by Digital Platform Operators: XML Schema and User Guide for Tax Administrations (Published March 2022)
User Guide (PDF)
XML Schema (ZIP)
- Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (DPI MCAA)
- List of signatories of the DPI MCAA
- Model Reporting Rules for Digital Platforms related Frequently Asked Questions
- Activated exchange relationships for information pursuant to the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy
Automatic exchange of GloBE Information (Pillar Two)
- GloBE Information Return (Pillar Two) XML Schema: User Guide for Tax Administrations (Published January 2025)
User Guide (PDF)
XML Schema (ZIP)
Country-by-Country reporting under BEPS Action 13
- Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA)
- List of signatories of the CbC MCAA
- Activated exchange relationships for Country-by-Country reporting
- Country-by-Country Reporting XML Schema: User Guide for Tax Administrations (Version 2.0 - Published June 2019)
User Guide (PDF)
XML Schema (ZIP)
- Country-by-Country Reporting Status Message XML Schema: User Guide for Tax Administrations (Version 2.0 - Published June 2019)
User Guide (PDF)
XML Schema (ZIP)
Additional resources and information in connection with the implementation of BEPS Action 13.
Exchange of information under BEPS Action 5
- Exchange on Tax Rulings XML Schema: User Guide for Tax Administrations (Version 2.0 - Published June 2019)
User Guide (PDF)
XML Schema (ZIP)
- Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations (Version 2.0 - Published June 2019)
User Guide (PDF)
XML Schema (ZIP)
- Substantial Activities in No or Only Nominal Tax Jurisdictions: Guidance for the Spontaneous Exchange of Information (Published October 2019)
User Guide (PDF)
XML Schema (ZIP)
Additional resources and information in connection with the implementation of BEPS Action 5.
General Resources
- Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAC)
- Update to the Commentary on Article 26 of the OECD Model Tax Convention (PDF)
- Generic Status Message: User Guide for Tax Administrations (Version 2.0 - Published March 2023)
User Guide (PDF)
XML Schema - Version 2.0 (ZIP)
- OECD Standard Transmission Format (Published July 2011)
