On 27th June the OECD published administrative and operational mechanism for the exchange of information collected in accordance with Standard rules of the OECD mandatory disclosure of information (MDRs) in order to support the automatic exchange of information collected in accordance with Common Reporting Standards (CRS).
Separately, the OECD releases updated XML-schemas and guidance to support the exchange of tax information under the Common Reporting Standard (CRS) reports on countries (Country-by-Country (CbC)) and in relation to tax rulings (ETR). Updates of several user guides and XML-schemas reflect the experience gained from the first exchanges. They are aimed at improving the user experience and contain the latest technical developments.
All innovations will come into force on January 1st, 2021. The ETR reporting rules will come into force on 1st April, 2020.
On materials of the following website: http://www.oecd.org/tax/beps/oecd-releases-international-exchange-framework-for-crs-related-mandatory-disclosure-rules-updates-xml-schemas-for-exchange-of-crs-cbc-and-tax-ruling-information.htm
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