3 天之前 · These documents were prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan shared staff to congressional committees and Members of Congress. It operates solely at the behest of and under the direction of Congress.

Our policy and advocacy work is evidence-based and verified by drawing from the breadth and depth of our programs in more than 100 countries around the world. CRS examines the issues that are dramatically impacting the safety and well-being of poor and vulnerable people worldwide.

90+ jurisdictions that have adopted CRS. • The Common Reporting Standard (“CRS”) is the standard for automatic exchange of financial account information (“AEOI”) developed by the OECD • CRS is a broad reporting regime that draws extensively on the intergovernmental approach to implement FATCA • Similar to FATCA, CRS requires financial

2023年6月7日 · CRS的英文全称是CommonReporting Standard，中文翻译是“共同信息交换准则”。 可以看出，CRS是一个信息交换的系统。 用一句话说，CRS是全球范围的金融账户信息交换系统。

经济合作与发展组织 (“OECD”)已建立了自动交换金融账户资料的标准（AEOI），并在2014年发布了这一模式的另一项新标准“统一报告标准”（CRS），使得跨国企业与个人的信息透明度增加。 因此，国际性逃税更容易被侦察，税务合规变得愈加重要。 CRS的主旨是通过各国管辖区内的金融机构将所识别的外国居民的账户信息批量报送给税务机关，由各国的税务机关之间互换，从而每个国家税务机构都能掌握自己居民在海外金融账户中的资金相关信息，作为税收征管和稽查的信息 …

• CRS Policy and Procedures and Due Diligence Review – Review CRS policy and procedures documents and information reported to ensure best practices are utilised and maintained and high quality information is returned to Revenue. • Registration and Reporting – Register a CRS reporting obligation and prepare CRS returns aligned

2017年5月24日 · 《非居民金融账户涉税信息尽职调查管理办法》（简称"crs新规"）在征求意见稿发布半年后终于落地。面对姗姗来迟的crs新规，结合未来个人所得税改革的方向，我们有如下要点需要提醒和重申：

FATCA (the Foreign Account Tax Compliance Act) and CRS (the Common Report Standard) legislation were introduced in 2010 and 2014 respectively, and aim to help combat tax evasion by requiring financial institutions to report specific details on certain account holders to their country (or countries) of tax residence.

2023年7月12日 · Developed by the Organization for Economic Co-operation and Development (OECD), CRS aims to increase transparency in global tax matters and combat tax evasion. Tax authorities can more effectively identify and address tax evasion and fraud by sharing financial account information.

2023年7月6日 · The Global Whistleblower and Non-Retaliation Policy (“Policy”) provides guidance to Reporters who report reasonably suspected wrongful, improper conduct, including Safeguarding violations, Fraud and Financial misconduct, Employee Relations complaints and Retaliation actions affecting CRS staff or colleagues.