The standard for automatic exchange of financial account information developed by the oecd with g20 countries represents the international consensus on automatic exchange of financial account information for tax purposes on a reciprocal basis over 60 jurisdictions have committed to implementing . The eu as well as other stakeholders developed the standard for automatic exchange of financial account information in tax matters or the standard this was in response to the call of the g20 leaders on international community to facilitate cross border tax transparency on financial accounts held abroad. This publication is the first edition of the full version of the standard for automatic exchange of financial account information it contains the text of the model competent authority agreement and the common reporting standard and the commentaries thereon as they read on 15 july 2014. Standard for automatic exchange of financial account information in tax matters second edition a model competent authority agreement caa for the automatic exchange of crs information the common reporting standard the commentaries on the caa and the crs and the crs xml schema user guide auto size custom width . Standard for automatic exchange of financial account information in tax matters second edition the common reporting standard crs 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
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