On 6 April 2017 the OECD released further information to support the consistent implementation of the Common Reporting Standard (CRS). This guidance includes a series of additional frequently asked questions (FAQs) related to the CRS and the second edition of the Standard for Automatic Exchange of Financial Account Information in Tax Matters. The OECD has also set out additional technical guidance on how to handle corrections and cancellations within the CRS XML Schema, as well as a revised and expanded set of correction examples.
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