I te United States e kore ko te whenua anake hiahia i roto i te te whai ke tāke i ngā hanganga ture e pā ana ki tāwāhi pēke pūkete, te pūtea, kaute, me te tahi atu moni te whakaputa rawaAhakoa FATCA (Ke Pūkete Tāke Tautukunga Act) ko te USA Ture, me te United Āhua, kua tomo ki roto ki FATCA whakaaetanga ki te maha whenua rerekē, i reira ko tetahi atu ture i runga i te pae huaina CRS GATCA. CRS ko te Noa te Pūrongo Paerewa, me te kei te whakaaro te reira i te"Global Putanga"o FATCA, hangaia ki te atu i te anganga iho i runga i te moutere tāke whakataha, me te kore-pūrongo o ngā pūkete pūtea. Ko te Kāwanatanga Japanese kua tohua e kua reira nga whakaaro o te tautuku ki te OECD Paerewa mō Aunoa te Utu o te Pūtea Kaute whakatinanatanga o CRS GATCA, me te ka timata te pūrongo i roto i te tīmatanga o te. Ano, mai CRS GATCA e hāngai ana i runga i te noho, me te kore e"tangata whenua"te pūrongo i raro i CRS GATCA ka waiho atu i karapoti a i FATCA (ahakoa i raro i GATCA ia whenua kua nui atu te kawenga mō te whakawhanake i tōna ake i ngā pūrongo me ngā hanganga ture kaupapa rite te ātete ki te"kotahi e rua ranei, te rahi uru katoa"IGAs o FATCA) I te hangarau hi'oraa, CRS ko te momo o te mōhiohio whakawhiti i te raraunga i waenganui i te ngā whenua rerekē i runga i te ao i roto i te tikanga ki te faaite i te mōhiohio i runga i te rawa o te moni o te noho i roto i te whenua rerekē. Ko hono mo'oní, te whāinga, ko te rite ki te FATCA, e, ko te ki te aru i tāwāhi i ngā mōhiohio e pā ana ki te mau taata nei kia whai rānei kia ngana ki te huna i te ranei neke rawa moutere rawa, pūkete, me te moni i tahuri whenua e ratou e te noho i roto i te, i roto i te tikanga ki te karo i te aufauraa i te takoha i roto i taua whenua. CRS ranei"GATCA"(Global Pūkete Tāke i ngā hanganga ture te Ture) i whakawhanakehia e te OECD (Organisation for Economic Mahi tahi me te Whanaketanga) i roto i te tikanga ki te ārai i te moutere tāke whakataha. Ka rite ki e whakaratohia ana ngā na roto i te OECD:"Te Noa te Pūrongo Paerewa ("CRS"), me te tirotiro ki te whakanui i te kakama, me te whakaiti i te utu mo te pūtahi pūtea, e kumea ngā i runga i te äpiti huarahi ki te whakatinana i FATCA. I te äpiti huarahi ki te FATCA pūrongo e afe i roto i etahi āhuatanga i te CRS, ko te rerekētanga i e aia ana e te multilateral te āhua o te CRS pūnaha, me te tahi atu TATOU āhuatanga motuhake, i roto i ngā o te ariā o te tāketanga i runga i te pūtake o te raraunga, me te aroaro o te nui, me te whānui FATCA ta'ofi tāke.Homai enei āhuatanga, e te äpiti huarahi ki te FATCA ko te ngā-mua pūnaha ki te kati i ngā ōritenga ki te CRS, me te tūmanako i te ahunga whakamua ki ngā whai wāhitanga i roto i te CRS, ko te reira i hototahi, me te ōrite ki te CRS mo te ki a MATOU e kore e rapua e te titiro i roto i te maimoatanga mō te haumi i roto i te hinonga Kore-te whai Wāhi ki te Kaupapa."Na roto i te whakatinana i te noa, paerewa, ka whakarato te reira i te whenua rerekē ki te whānui te pūrongo i ngā whakaritenga katoa te whenua rerekē kia te whakatau i roto i te tikanga whai hua te utu o te mōhiohio. Ko tētahi o ngā whāinga matua o CRS GATCA, ko te ki te whakapai ake i te whānui, te utu o te mōhiohio me te kounga o te kōrero i waenganui i te whenua rerekē Ko te whāinga, ko te ki te taata, me te pakihi e koutou mohio e te reira te haere ki te waiho i te noa pūrongo paerewa i tua atu FATCA, na e kore e mea faufaa te reira he aha te whenua i te tangata i noho i roto i te noa e ngā mōhiohio kua ki te pea, me te tūponotanga o te whakawhiti ki te rerekē mō te whenua (ara, a, no te te United States, ko te kore e whai wāhi) ka whakaara mōhiotanga me te whakaiti i te nui whānui o te moutere tāke whakataha - e rere ki te rohe i roto i tata nga whenua. Tüturu, rite e whakaratohia ana e te OECD,te Karanga i runga i te tahi atu kaupapa ki te amui mai ia matou i te tuatahi ka taea te rā, e tukua matou ki aunoa i te utu o te mōhiohio me te ao hou, paerewa, me te whakarite i te noho matatapu me te whakamahi tika o te mōhiohio whakawhiti, me matou i tino tautoko i te OECD te mahi ki te G te whenua e hāngai ana ki te whakaatu i taua i te kotahi te ao paerewa mō te whakawhiti aunoa i te hui-tanguru, a ki te whakaoti i te hangarau modalities o te whai hua aunoa whakawhiti i waenga i te tau."ka tono hoki ki te Ao Forum ki te whakatū i te tikanga ki te aroturuki me te arotake i te whakatinanatanga o te ao hou, paerewa i runga i te whakawhiti aunoa o te mōhiohio me te fakamamafa'i te faufaa o te whenua te whakawhanake i te taea ki te whai hua i te atu mārama o te ao, tāke pūnaha."Whakarāpopototanga o te Noa te Pūrongo Paerewa ("CRS"). Te CRS kei roto i te pūrongo, me te itoito e tika te mahi paerewa e pou here i te aunoa utu o te pūtea, ngā mōhiohio pūkete Ko te whai ake te he rārangi o te tino tata rā ki te Multilateral Mana Mātau Whakaaetanga No te mea ki te kore koe ki te rave i te reira, te IRS kua i te mana ki te whiu e koe whakarunga o te rau o te uara o to koutou moutere rawa, me te pūkete rite ki te pai kia rite ki te hāmene i a koutou mo te taihara tāke tinihanga me te tāke whakataha, ki te ko reira kitea e koe i mahi loto i roto i te kore ki te te pūrongo a koutou i te rawa, me te ke moni. Ko te take he aha international tāke ture hanganga ture kua riro atamira pokapū ko te mea i raro i te hou FATCA (Ke Pūkete Tāke i ngā hanganga ture te Ture) ture, me te CRS GATCA (Noa Paerewa Pūrongo o te Ao Pūkete Tāke Tautukunga Act) ke te whenua he mātātoa te pūrongo i te pēke me te pūtea kaute o MATOU tangata, me te TATOU noho pūmau ture. Ki te mea he whenua ke, ko te hiahia i roto i te mahi ki te United States, i te whenua ke, e tomo ki te"Äpiti Whakaaetanga"(IGA) Enei whakaaetanga he reciprocity whakaaetanga, e te tikanga e kore e noa i te whenua ke te pūrongo i ngā mōhiohio ki te IRS, engari te IRS ka atoa mā te whakarato i taua mōhiohio ki te whenua ke tāke mana.
