Common Reporting Standard
Share your insights on CRS avoidance schemes with us


This form allows you to share information on potential schemes, products and/or structures that may be used for circumventing reporting under the Common Reporting Standard with us. All reported schemes will be systematically analysed by the OECD with a view to assessing the risk they present to the overall integrity and effectiveness of the CRS and agreeing appropriate courses of action.

If you prefer, your input can be provided on an anonymous basis.

Thank you in advance for your input.
Please describe the identified loophole or the scheme/product/arrangement that may be used for circumventing the CRS. Provide as much details as possible about the features of the scheme/product/arrangement and the reason it is not being reported under the CRS.
To your knowledge, is the scheme/product/arrangement actively promoted or used?
If yes, could you please specify the countries or regions in which the scheme is being used? (optional)
If you have any publicly available documents in which the scheme/product is described/promoted, you may attach (or provide a link to) them to this template.

Allowed file type(s): .docx, .pdf, .xlsx