This page contains links to guidelines and reports about the Automatic Exchange of Information (AEOI) and the Common Reporting Standard (CRS) that are available for download or print.
International framework for the CRS on the OECD website:
You will find the List of CRS Multilateral Competent Authority Agreement (MCAA) signatories at the bottom of the OECD webpage.
Guidance for financial institutions
An Inland Revenue factsheet is available to support AEOI related customer conversations:
These guidelines and reports are on our Tax Policy website:
These guidelines and reports are on the OECD's website:
Check out our video explaining how the Automatic Exchange of Information works:
You can read a transcript for 'Sharing information to combat global tax evasion'.
You can also watch this video in Mandarin:
New Zealand legislation
96 reportable jurisdictions: reporting period 1 April 2019 to 31 March 2020
6 additional reportable jurisdictions - February 2020:
90 reportable jurisdictions: reporting period 1 April 2018 to 31 March 2019
30 additional reportable jurisdictions - February 2019:
60 reportable jurisdictions: initial reporting period 1 July 2017 to 31 March 2018
58 reportable jurisdictions - June 2017:
2 additional reportable jurisdictions - February 2018:
Find out more
If you have questions, email us at: