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Technical Specification Group Services and System Aspects Meeting #7, Madrid, Spain, 15-17 March 2000 Source: TSG SA1 Title: CR's to 22.030 Document for: Approval Agenda Item: TAGS×7(00)0056 5.1.3

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CRS to 22 is a Common Reporting Standard form used to report financial information of foreign residents to tax authorities.

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Financial institutions are required to file CRS to 22 for foreign residents who have financial accounts.

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Information such as account balances, interest income, dividends, and other financial details must be reported on CRS to 22.

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