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 standards on tax transparency (OECD)
You will find the List of CRS Multilateral Competent Authority Agreement (MCAA) signatories within the OECD webpage.
Guidance for financial institutions
An Inland Revenue factsheet is available to support AEOI related customer conversations:
OECD guidelines and reports
| Resource | Link |
|---|---|
| Automatic Exchange Portal | OECD Networks Global Forum on Transparency and Exchange of Information for Tax Purposes Resources AEOI Implementation Portal Global Forum on Transparency and Exchange of Information for Tax Purposes | OECD |
| Standard for Automatic Exchange of Financial Account Information in Tax Matters | Standard for Automatic Exchange of Financial Account Information in Tax Matters | OECD |
| Implementation Handbook | Standard for Automatic Exchange of Financial Information in Tax Matters: Implementation Handbook, Second Edition | OECD |
| CRS FAQs | OECD Better policies for better lives CRS-related frequently asked questions | OECD |
New Zealand legislation
If you have questions, email us [email protected]
Last updated:
19 Dec 2025