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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:

International framework for the CRS (OECD Automatic Exchange Portal)


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:

Automatic exchange of information - technical documents - CRS and Schema changes (Tax Policy)

Special report on automatic exchange of information (Tax policy)


These guidelines and reports are on the OECD's website:

Automatic Exchange of Information (OECD)

Automatic Exchange of Information Portal (OECD)

Common Reporting Standard (OECD Automatic Exchange Portal)

Standard for Automatic Exchange of Financial Account Information in Tax Matters - 2nd edition - 27 March 2017 (OECD Exchange of Information)

Standard for Automatic Exchange of Financial Account Information in Tax Matters: Implementation Handbook - 2nd edition - 5 April 2018 (OECD Exchange of Information)

CRS-related Frequently Asked Questions (OECD)

Account holders

Check out our video explaining how the Automatic Exchange of Information works:

Sharing information to combat global tax evasion (Inland Revenue New Zealand YouTube channel)


You can read a transcript for 'Sharing information to combat global tax evasion'.

You can also watch this video in Mandarin:

Sharing information to combat global tax evasion - Mandarin subtitles (Inland Revenue New Zealand YouTube channel)

More information

New Zealand legislation

Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (Parliamentary Counsel Office)

Reportable jurisdictions

96 reportable jurisdictions: reporting period 1 April 2019 to 31 March 2020

6 additional reportable jurisdictions - February 2020:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2020 (Parliamentary Counsel Office)


90 reportable jurisdictions: reporting period 1 April 2018 to 31 March 2019

30 additional reportable jurisdictions - February 2019:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2019 (Parliamentary Counsel Office)


60 reportable jurisdictions: initial reporting period 1 July 2017 to 31 March 2018

58 reportable jurisdictions - June 2017:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Regulations 2017 (Parliamentary Counsel Office)


2 additional reportable jurisdictions - February 2018:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2018 (Parliamentary Counsel Office)

Participating jurisdictions

AEOI participating jurisdictions for the CRS applied standard (Tax Technical)

CRS glossary

CRS glossary

Find out more

If you have questions, email us at:

global.aeoi@ird.govt.nz