CRS Tax Consulting (AEOI)

CRS（Common Reporting Standard）It was promoted by the OECDfinancial accountStandard for automatic exchange of tax-related information (under the AEOI framework)，Require financial institutions in participating jurisdictions to conductdue diligenceand report to the tax authorities，The tax authorities then exchange information with the account holder’s country/region of tax residence.。

For corporate and high net worth clients，The key to CRS is not “whether to declare or not”，But lies in：(1) Is the tax resident status clear?、(2) Whether the entity classification and controller identification are accurate、(3) Whether the self-certification and supporting documents are consistent、(4) Cross-bank、Is the caliber consistent across jurisdictions?。

CRS compliance issues usually arise when opening an account、Account review、Amplification of cross-border capital flows、Or centralized exposure during tax audit information exchange。It is recommended to carry out special CRS sorting in the following situations:：

• Multi-national living/work/family ties，There is a double tax residency or a change of status；
• The holding structure is complex(BVI/Cayman/Hong Kong/Singapore/Dubai and other multi-layered companies or fund SPVs)；
• High proportion of passive income(Dividend、Interest、rent、capital gains) resulting in the entity being more likely to be deemed a passive NFE and penetrating to the controller；
• Bank proposes CRS supplement(tax number、address、Entity Classification、Controller、Proof of source of funds、Evidence of business substance, etc.)；
• Immigration/status planning in parallel，Required to be a tax resident、The account opening information should be consistent with the asset allocation level (please refer to：Tax residency planning）。

We use "verifiable、explainable、"Floorable" as standard，Provide services from diagnosis to rectification、Full link support from files to communication：

1)Tax resident identity and evidence chain

• Sorting out individual/corporate tax residency rules and possible trigger points (number of days of residence、permanent establishment、Actual management place, etc.)。
• Form a factual statement that can be understood by banks and tax authorities、Timeline and evidence list (e.g. entry/exit、live、Hire、family ties、place of operation and management)。

2) CRS entity classification and controller penetration

• Determine whether the account holder is a financial institution、Active NFE or Passive NFE；Identify the scope of controllers and unify their caliber。
• Combined with company articles of association、Equity structure、Board of Directors/Management、Authorization signature and fund flow，Improve the explanation logic of "actual control/ultimate benefit"。

3) Self-certification form and bank due diligence response

• Assist in filling out personal/entity self-certification (Self-Certification)，Verify tax number、Address and declaration consistency。
• Prepare patch package：Company registration documents、business substance、financial summary、Contract and invoice samples、Description of source of funds/source of wealth, etc.。

4) Existing account rectification and compliance management

• Conduct consistency review on historical account opening data，Identify potential misstatements and high-risk accounts。
• Establish internal compliance ledger and annual update mechanism，Support multiple banks、multi-jurisdictionalContinuous Compliance。

Applicable if cross-border tax arrangements and agreements are involved，Can be carried out simultaneously：Cross-border tax consulting；Such as information disclosure and economic substance, etc.，Can be referenced：BEPS Compliance Consulting。

The service fees are subject to applicable jurisdiction、Business scope、Main structure、Data complexity and delivery schedule assessment；Involving government fees，The latest fees announced by the corresponding regulatory agency shall prevail.。

Enterprises that need to prepare bank account opening and CRS materials simultaneously，Can be referenced：Hong Kong (HSBC/Standard Chartered/Hang Seng) account opening。Long-term solutions involving structure and asset allocation，Extensible：international tax planning、Wealth inheritance planning、Family office establishment。

CRS 税务咨询的账户与控制人识别

CRS 申报的关键是正确判断账户持有人、Controller、税务居民和实体分类，而不是简单填写一份自我证明。不同金融机构和法域的尽调与申报流程可能不同。

• 收集公司、trust、基金及其他实体的税务居民证明和控制权资料。
• 区分金融机构、主动非金融实体、Passive non-financial entity and controller status。
• Check the place of registration、actual management place、Bank KYC、Directors, shareholders and tax reporting standards。
• Promptly update self-certification and internal CRS records when information or control changes。

Official verification：OECD CRS information。Specific obligations must be combined with the subject、business、Customer location and latest regulatory confirmation。