Consolidated text of the Common Reporting Standard (2025) Standard for Automatic Exchange of Financial Account Information in Tax Matters Consolidated text of the Common Reporting Standard (2025) Standard for Automatic Exchange of Financial Account Information in Tax Matters CONSOLIDATED TEXT OF THE COMMON REPORTING STANDARD (2025) © OECD 2025 1 PUBE 2 This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily ...