CRS 2.0时代来临：全球税务透明化升级下的关键变革与战略应对

Core Insights - The article discusses the evolution of the Common Reporting Standard (CRS) into CRS 2.0, aimed at enhancing cross-border tax compliance and transparency in response to the rapid development of financial markets and cross-border asset allocation [2][3]. Group 1: CRS 2.0 Overview - CRS 2.0 is designed to address limitations in the existing CRS framework, particularly in asset definition, reporting scope, and information granularity [2][4]. - The OECD approved the revised CRS guidelines in June 2023, which include measures to strengthen due diligence and expand reporting fields to improve the accuracy and comparability of financial account data [2][4]. Group 2: Key Changes in CRS 2.0 - The scope of financial accounts subject to reporting has been structurally expanded, including new financial products and electronic payment arrangements, enhancing the operability of identification and attribution rules [4][9]. - Due diligence requirements have been intensified, mandating financial institutions to verify the tax residency status of clients and beneficial owners more rigorously, moving beyond self-declaration [4][5]. Group 3: Implementation Timeline - Major jurisdictions are set to implement CRS 2.0 by 2026, marking a critical compliance preparation period globally [3][9]. - A clear timeline for the legislative and operational rollout of CRS 2.0 has been established, with most jurisdictions aiming for local legislation to take effect by January 1, 2026, and the first information exchanges to occur in 2027 [9][10]. Group 4: Implications for High-Net-Worth Individuals - High-net-worth individuals will face not only an expanded reporting scope but also a restructured compliance logic, necessitating proactive compliance and transparent asset structuring [9][10]. - Effective wealth planning will require integrating tax reporting, economic substance, and business purpose to ensure long-term asset stability while meeting compliance requirements [10][11].