OECD 共同申报准则 · 多法域实务
你的跨境账户，正在被谁、
按什么规则自动交换？
CRS Brief 是一份关于共同申报准则下跨境资产合规的独立编辑简报。我们从香港、新加坡、英国与美国的实务视角，拆解申报义务、尽职调查、信托架构与数据交换的真实细节。
本期导读 · Lead Brief
CRS for Accounts of Deceased Persons: Reporting Until Estate Settlement
2024年，OECD 发布《CRS 实施手册 2024 版》第 8.4 节，首次明确将已故账户持有人（Deceased Persons）的金融账户纳入 CRS 报告义务的触发条件，要求金融机构在遗产未完成最终分配前，持续对账户进行信息报送。据 OECD 统计，截至 2023 年底，全球已有 119 个司法管辖区签…
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编辑精选 Editor’s Picks
全部最新 →信托与跨境架构
The CRS Compliance Burden for Small Family Offices: Practical Solutions
截至 2024 年底，全球已有超过 120 个司法管辖区签署了《共同申报准则》（CRS）多边主管当局协议，累计交换超过 1.2 亿个金融账户的税务居民身份信息【OECD, 2024, CRS Peer Review Report】。对于资产规模在 500 万至 5000 万美元之间的中小型家族办公室，CRS 合规…
2026.05.23
FATCA 与框架对比
How to Use CRS Data to Validate FATCA Reporting Cross-References
截至2024年，全球已有超过120个司法管辖区签署了《共同申报准则》（CRS）的多边主管当局协议（MCAA），而美国作为FATCA（外国账户税收合规法案）的单独实施方，并未加入CRS多边交换网络。根据OECD 2023年《自动交换信息同行评审报告》，2022年全球通过CRS交换的金融账户信息覆盖了约1.1亿个账户…
2026.05.23
FATCA 与框架对比
CRS for Foreign Currency Swap Accounts: Derivative Reporting Nuances
截至2024年，全球已有超过120个司法管辖区签署了《多边税收征管互助公约》，并在**共同申报准则（CRS）**框架下自动交换了超过5000万个金融账户信息，涉及资产总额约12万亿欧元（OECD, 2024, *CRS Statistics Update*）。对于持有**外汇掉期账户（Foreign Curren…
2026.05.22
信托与跨境架构
CRS for Bare Trusts in Real Estate Transactions: Reporting Trustee Actions
截至2025年，全球已有超过120个司法管辖区签署了《共同申报准则》（CRS），根据OECD 2024年发布的《CRS实施报告》，自动交换的金融账户信息覆盖了约5.3万亿美元的跨境资产。对于高净值跨境资产持有者而言，**裸信托（Bare Trust）** 在房地产交易中的应用正成为CRS合规审查的灰色地带。裸信托…
2026.05.22
按法域浏览 By Jurisdiction
同一套 CRS 准则，四地落地规则各异。点击进入该法域的代表性简报。
香港 · Hong Kong
通常居住标准 · IRD 申报
CRS Reporting for Hong Kong Gold Trading Entities: A Complete Guide
新加坡 · Singapore
183 天 + 经济利益中心
CRS Implications for Non-Financial Foreign Entities (NFFEs) in Asia: A 2026 Compliance Roadmap
英国 · United Kingdom
Statutory Residence Test
The CRS Reporting Lifecycle: From Account Opening to Data Deletion
美国 · United States
FATCA 并行 · 实质居住
The Self-Certification Form: Designing for Multi-Jurisdiction Compliance in 2026
专题索引 Topics
485 篇简报，归入六个核心专题。
数字资产与加密货币
Digital Assets · 17- CRS and Cryptocurrency: How Virtual Asset Service Providers Fit into Reporting
- CRS and Crypto-Asset Reporting Framework (CARF) Interaction: What Global Investors Must Know in 2026
- CRS and the Treatment of Crypto-Asset Exchange Tokens in Hong Kong
- Hong Kong CRS and the Automatic Exchange of Digital Asset Information: A 2026 Compliance Guide
- How CRS Treats Crypto-Asset Exchanges and Custodians in 2026
- 2026 CRS Exchange of Cryptocurrency Accounts: Pilot Program Details
信托与跨境架构
Trusts & Structures · 105- CRS and Charitable Entities: When Donations Trigger Reporting
- CRS and Escrow Accounts Held by Law Firms: When Are They Reportable
- CRS and Hong Kong Nominee Shareholders: Unpacking Transparency Obligations
- CRS and Permanent Establishment Risk: A 2026 Guide for Foreign Fund Managers
- CRS and Private Placement Life Insurance Wrappers: Entity or Individual Reporting
- CRS and Private Placement Life Insurance: What Advisors Overlook
FATCA 与框架对比
FATCA & Frameworks · 281- Building a CRS Governance Framework for Multinational Banking Groups: A Strategic Imperative
- Correcting CRS Errors: Hong Kong IRD Voluntary Disclosure Procedures
- CRS 2026 Review Clause: What to Expect and How to Prepare
- CRS and Dual Resident Individuals: Navigating the Tie-Breaker Rule in Practice
- CRS XML Schema 2.0 Changes: A Technical Walkthrough
- Custodial Institution CRS: Navigating Reporting Challenges for Nominee Accounts and Sub-Custody Arrangements
尽职调查与税务居民
Due Diligence & Residency · 68- CRS Reporting for Hong Kong Gold Trading Entities: A Complete Guide
- Addressing CRS Self-Certification Errors Before Submission Deadlines
- Correcting Historical CRS Reporting Errors Without Triggering Audits
- CRS and Accounts Pledged as Collateral Without Legal Transfer of Ownership
- CRS and Expatriate Retirement Accounts: Navigating Cross-Border Reporting in 2026
- CRS and Hong Kong MPF Accounts: What Expats Need to Know