Ngā tuhinga AEOI, CRS hoki e hira ana Important AEOI and CRS documents

An Inland Revenue factsheet is available to support AEOI related customer conversations:

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

Automatic Exchange of Information (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) 

More information

New Zealand legislation

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

Jurisdictions committed to the CRS

Find information on current and previous participating jurisdictions that are committed to implementing the CRS.

Jurisdictions committed to the Common Reporting Standard (CRS)

CRS glossary

CRS glossary

Find out more

If you have questions, email us at:

[email protected]