OECD releases updated international exchange framework

On 27 June 2019, the Organisation for Economic Co-operation and Development (“OECD”) issued a press release featuring the newest updates on the international exchange framework (Link). OECD states, that, in order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules (“MDRs”) on Common Reporting Standard (“CRS”) Avoidance Arrangements and Opaque Offshore Structures, the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs.

The different updated XML schemas and user guides are:

  • Common Reporting XML Schema and User Guide (Link)
  • Common Reporting Standard Status Message XML Schema and User Guide (Link)
  • Country-by-Country Reporting XML Schema and User Guide (Link)
  • Country-by-Country Reporting Status Message XML Schema and User Guide (Link)
  • Exchange on Tax Rulings XML Schema and User Guide (Link)
  • Exchange on Tax Rulings Status Message XML Schema and User Guide (Link)

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