《共同报告准则》（2025年）合并文本：税务事项中金融账户信息自动交换标准.pdf

Consolidated text of the Common Reporting Standard (2025)Standard for Automatic Exchange of Financial Account Information in Tax Matters  1 CONSOLIDATED TEXT OF THE COMMON REPORTING STANDARD (2025) © OECD 2025 Consolidated text of the Common Reporting Standard (2025) Standard for Automatic Exchange of Financial Account Information in Tax Matters PUBE 2  CONSOLIDATED TEXT OF THE COMMON REPORTING STANDARD (2025) © OECD 2025 This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2025), Co