The OECD published the Consolidated text of the Common Reporting Standard (2025) on 2 June 2025. The OECD also published new and updated tax administration user guides for the Common Reporting Standard Status Message XML Schema and the Crypto-Asset Reporting Framework Status Message XML Schema.
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Consolidated text of the Common Reporting Standard (2025)
Standard for Automatic Exchange of Financial Account Information in Tax Matters
In February 2014, the OECD adopted the Standard for…