CRS全球征税包含哪些国家和地区？

Core Viewpoint - The issue of cross-border tax evasion has become a common challenge for tax administrations worldwide, prompting the OECD to establish the Common Reporting Standard (CRS) to enhance global tax transparency [2][9]. Group 1: CRS Implementation - The OECD, commissioned by the G20, released the CRS in 2014, which includes a standardized mechanism for the automatic exchange of cross-border financial account information [2]. - As of April 24, 2024, a total of 118 countries and regions have officially joined the CRS framework, facilitating multilateral cooperation to break down tax information barriers [2][9]. Group 2: Geographic Classification of Participating Countries - The participating countries are categorized as follows: - Asia: 25 countries including China (including Hong Kong and Macau), India, Japan, and others [4]. - Europe: 44 countries including Germany, France, the UK, and others [5]. - Africa: 10 countries including South Africa, Nigeria, and others [6]. - Americas: 31 countries including Canada, Brazil, and others [7]. - Oceania: 8 countries including Australia and New Zealand [8]. Group 3: Mechanism of CRS - The CRS requires financial institutions in participating countries to conduct due diligence to identify non-resident accounts and report account holder information and financial details to local tax authorities annually [8]. - This mechanism significantly impacts cross-border asset allocation for high-net-worth individuals and corporate tax planning [8]. Group 4: China's Role - China committed to implementing the CRS at the G20 level in 2014 and completed its first automatic exchange of financial account tax information in September 2018, reinforcing tax cooperation with major global economies [9].