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Off-shore tax evasion is an issue as vast amounts of
money are kept off-shore and are therefore untaxed.
Therefore, The Organization for Economic Cooperation
and Development (OECD) together with G20 countries
and other stakeholders developed the Standard for
Automatic Exchange of Financial (AEOI) Account
Information to provide tax authorities with greater
information on their resident’s wealth held abroad. CRS
is based on the automated system that is similar to what
jurisdictions previously developed for the purposes of
the intergovernmental operationalization of the US laws
commonly known as FATCA.

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