OECD agrees on course of action in response to EU request to include additional fields in the CRS XML Schema

On 1 December 2015 the OECD agreed on a common way forward in response to a request submitted by the European Commission pursuant to a mandate from EU Member States to include additional fields in the CRS XML Schema.

This request was made further to the work of the European Commission and the EU Member States on the implementation of the Standard for Automatic Exchange of Financial Information in Tax Matters within the European Union. The agreed course of action includes a plan for adopting future changes to the CRS XML Schema which aims to address the concerns of all stakeholders involved and seeks to ensure that one single global standard is maintained going forward.


For more details about the requested amendments and the agreed course of action please see the Statement of outcomes of the OECD’s Working Party 10, which was approved by the Committee on Fiscal Affairs on 1 December 2015. For further information, please contact Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (CTPA) or Achim Pross, Head of the International Co-operation and Tax Administration Division.



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