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  • Exchange of Information

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    Thomas Dhanny Setiawan
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    The document discusses different methods of exchange of information between tax authorities, including automatic exchange of information, exchange of information on request, and spontaneous exchange of information. It specifically mentions the Common Reporting Standard (CRS) and Foreign Account Tax Compliance Act (FATCA) as methods of automatic exchange. CRS was developed by the OECD to implement a global standard for the automatic exchange of financial account information between tax authorities to improve tax compliance.

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    The document discusses different methods of exchange of information between tax authorities, including automatic exchange of information, exchange of information on request, and spontaneous exchange of information. It specifically mentions the Common Reporting Standard (CRS) and Foreign Account Tax Compliance Act (FATCA) as methods of automatic exchange. CRS was developed by the OECD to implement a global standard for the automatic exchange of financial account information between tax authorities to improve tax compliance.

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    9 views3 pages

    Exchange of Information

    Uploaded by

    Thomas Dhanny Setiawan
    The document discusses different methods of exchange of information between tax authorities, including automatic exchange of information, exchange of information on request, and spontaneous exchange of information. It specifically mentions the Common Reporting Standard (CRS) and Foreign Account Tax Compliance Act (FATCA) as methods of automatic exchange. CRS was developed by the OECD to implement a global standard for the automatic exchange of financial account information between tax authorities to improve tax compliance.

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    © All Rights Reserved
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    DIREKTORAT JENDERAL PAJAK

    EXCHANGE OF
    INFORMATION
    AUTOMATIC EXCHANGE OF INFORMATION
    (AEOI)

    EXCHANGE OF INFORMATION ON REQUEST


    (EOIR)

    SPONTANEOUS EXCHANGE OF INFORMATION


    (SEOI)
    AUTOMATIC EXCHANGE OF INFORMATION (AEOI)

    FOREIGN ACCOUNT TAX COMPLIANCE ACT


    COMMON REPORTING STANDARD (CRS)
    (FATCA)

    COUNTRY-BY-COUNTRY REPORTING (CBCR) GLOBE INFORMATION RETURN (GIR)


    Common
    [CONTOH OVERVIEW] In order to implement a worldwide model of automatic
    information exchange for the purpose of tax compliance, the Organization for
    Reporting Economic Cooperation and Development (OECD) developed the Common

    Standard (CRS) Reporting Standard (CRS). It outlines the financial account data that must be
    exchanged, the financial institutions that must submit reports, the various account
    types and taxpayers that must be taken into account, and the standard due
    diligence processes that financial institutions must adhere to.

    DAFTAR YURISDIKSI PANDUAN PELAPORAN CRS FAQ

    Daftar Yurisdiksi Partisipan dan This space gives you more room to This space gives you more room to
    Yurisdiksi Tujuan Pelaporan Dalam expound on your message. expound on your message.
    Rangka Pertukaran Informasi Remember that writing effectively Remember that writing effectively
    Secara Otomatis (Automatic is an art. is an art.
    Exchange Of Financial Account
    Information)

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