On 7 August 2015, the Organisation for Economic Co-operation and Development published documents to help member jurisdictions and financial institutions implement the OECD’s standard for automatic exchange of financial account information.

Among the published documents were:

  • the Common Reporting Standard (CRS) “handbook”. This guidance will be of limited use in the UK, as the UK has already implemented CRS
  • a model protocol for use by jurisdictions with tax information exchange agreements.