Exchange of information

Find out more about the international frameworks that support the exchange of financial information between jurisdictions and the standard to exchange rulings.

Pages in this section

Common Reporting Standard (CRS) Find out about the global CRS for the AEOI. This section provides an overview and is limited to the obligations you may have under New Zealand domestic law.
Crypto-Asset Reporting Framework (CARF) Find out about the Crypto-Asset Reporting Framework. This section provides an overview and is limited to the obligations you may have under New Zealand domestic law.
Country-by-Country reporting New Zealand has implemented Country-by-Country reporting requirements which have been published by the OECD as part of an agreed international tax reform package addressing base erosion and profit shifting (BEPS).
Digital Platform Information (DPI) Find out about the information requirements for platform operators in the sharing and gig economy.
Exchange of Rulings Find out about the new standard for exchange of cross-border information.
Foreign Account Tax Compliance Act (FATCA) Find out how FATCA could apply to you.

Te whakawhiti i te mōhiohio Exchange of information

Exchange of information