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Important AEOI and CRS documents

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.

AEOI overview webinar

Our "AEOI - CRS Implementation update 2017" webinar is available on the CCH Learning website.

Account holders

Check out our video explaing how the Automatic Exchange of Information works.

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HTML5 video | 2:30 mins | Transcript

Watch this video in Mandarin

More information

Find out more about the participating jurisdictions.

Find out more about excluded entities and accounts

CRS glossary

Automatic Exchange of Information and Common Reporting Standard terms

Find out more

If you have questions or would like to join the AEOI industry implementation update please email us at global.aeoi@ird.govt.nz