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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Common Reporting Standard ： ウィキペディア英語版 Common Reporting Standard The Common Reporting Standard (CRS), formally referred to as the Standard for Automatic Exchange of Financial Account Information, is an information standard for the automatic exchange of information (AEoI), developed in the context of the Organisation for Economic Co-operation and Development (OECD). The legal basis for exchange of data is the Convention on Mutual Administrative Assistance in Tax Matters and the idea is based on the USA Foreign Account Tax Compliance Act (FATCA) implementation agreements. ==2014 declaration== On May 6, 2014, forty-seven countries tentatively agreed on a "common reporting standard": an agreement to share information on residents' assets and incomes automatically in conformation with the standard.〔(47 Countries Endorse OECD’s GATCA / CRS « Tax and Financial Planning articles )〕 Until now, the parties to most treaties which are in place for sharing information have shared information ''upon request'', which has not proved effective in preventing tax evasion. The new system is supposed to transfer all the relevant information automatically and systematically. This agreement is informally referred to as GATCA (the global version of FATCA)",〔(DBFS Consultants: "OECD's CRS is like a Global FATCA", white paper )〕 but "CRS is not just an extension of FATCA".〔(DBFS Consultants: timeline and structure of FATCA and CRS )〕 Endorsing countries included all 34 OECD countries, as well as Argentina, Brazil, China, Colombia, Costa Rica, India, Indonesia, Latvia, Lithuania, Malaysia, Saudi Arabia, Singapore, and South Africa.〔 In September 2014, the G20, at its meeting in Cairns, Australia, issued the G20 Common Reporting Standard Implementation Plan as part of its official resources.〔(Common Reporting Standard Implementation Plan )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Common Reporting Standard」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.