TERMIUM Plus®

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NORME COMMUNE DECLARATION [2 records]

Record 1 2024-05-09

English

Subject field(s)
  • Various Proper Names
  • Currency and Foreign Exchange
  • Taxation
OBS

The Common Reporting Standard (CRS) is the global standard developed and endorsed by the Organization for Economic Cooperation and Development (OECD) for the automatic exchange of financial information for tax purposes.

French

Domaine(s)
  • Appellations diverses
  • Politique monétaire et marché des changes
  • Fiscalité
OBS

La Norme commune de déclaration (NCD) est la norme mondiale élaborée et approuvée par l’Organisation de coopération et de développement économiques (OCDE) en vue de l’échange automatique d’informations financières à des fins fiscales.

Spanish

Save record 1

Record 2 2017-08-24

English

Subject field(s)
  • Titles of Standards
  • Taxation
DEF

[An] international standard for the automatic exchange of financial account information between tax administrations to use in fighting tax evasion and to promote voluntary compliance with tax laws.

OBS

Common Reporting Standard: short title.

OBS

Common Standard on Reporting and Due Diligence for Financial Account Information: long title.

French

Domaine(s)
  • Titres de normes
  • Fiscalité
DEF

[Norme] internationale concernant l'échange automatique de renseignements relatifs à des comptes financiers entre administrations fiscales [qui] vise à lutter contre l'évasion fiscale et à promouvoir l'observation volontaire des lois fiscales.

OBS

Norme commune de déclaration : titre abrégé.

OBS

Norme commune en matière de déclaration et de diligence raisonnable concernant les renseignements relatifs aux comptes financiers : titre intégral.

Spanish

Save record 2

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