# OECD Common Reporting Standard (CRS) / AEOI Framework

> Global standard for the automatic exchange of financial account information (AEOI) between tax authorities to combat cross-border tax evasion.

Canonical: https://offshorefirmledger.com/statutes/oecd-crs-aeoi-framework
Last updated: 2026-10-22T03:41:50.410Z

## OECD Common Reporting Standard (CRS) / AEOI Framework (OECD-CRS)

- Type: license
- Jurisdiction: International (OECD / G20)
- Regulatory body: OECD Common Reporting Standard (CRS) / AEOI Framework
- Wikidata: Not supplied

Global standard for the automatic exchange of financial account information (AEOI) between tax authorities to combat cross-border tax evasion.

### Recorded metadata

| Field | Value |
| --- | --- |
| category | Offshore Economic Substance |
| coverageDesk | Offshore Firm Ledger |
| regulatoryBody | OECD Common Reporting Standard (CRS) / AEOI Framework |
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