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共同汇报标准(CRS)参与国家与地区
共同申报标准（Common Reporting Standard，简称CRS）是经济合作与发展组织(OECD)于2014年7月15日制定的金融账户信息自动交换标准(Automatic Exchange of Financial Account Information, 简称AEOI)。
CRS/AEOI的主要目是加强全球税务合规和防止跨境逃税行为。
所有参与国家/地区的金融机构（包括银行、保险公司、资产管理公司及券商）都必须遵守CRS要求收集资料，进行年度申报，与其他参与CRS国家/地区交换信息。
中国大陆、中国香港、中国澳门、新加坡、日本、加拿大、澳大利亚、新西兰、英国、德国、法国等都已经加入了CRS，但美国还没有加入。
美国使用的是 「海外账户税收合规法案」(Foreign Account Tax Compliance Act, 简称FATCA) 来对美国纳税人的海外账户征税。
详见 美国《海外账户税收合规法案》。
我们中国税务居民开通美股券商要填的W-8BEN表格就是向美国税务局表明，我们不是美国纳税人，不适用美国纳税人的税率，投资美股才能享受10%的股息税，免资本利得税。
注意: W-8BEN表格要每3年重新申报，否则就会被多扣税。 一般券商都会提醒，如果发现自己股息被多扣税的话，可以联系券商更新W-8BEN表格，返还多扣的税。
附: 截止2024.3.7已经实施或者准备实施CRS/AEOI的国家或地区如下:
| Jurisdiction | Commitment to first exchanges |
|---|---|
| Albania | 2021 |
| Andorra | 2018 |
| Anguilla | 2017 |
| Antigua and Barbuda | 2018 |
| Argentina | 2017 |
| Armenia | 2025 |
| Aruba | 2018 |
| Australia | 2018 |
| Austria | 2018 |
| Azerbaijan | 2018 |
| Bahamas | 2018 |
| Bahrain | 2018 |
| Barbados | 2018 |
| Belgium | 2017 |
| Belize | 2018 |
| Bermuda | 2017 |
| Brazil | 2018 |
| British Virgin Islands | 2017 |
| Brunei Darussalam | 2018 |
| Bulgaria | 2017 |
| Cameroon | 2026 |
| Canada | 2018 |
| Cayman Islands | 2017 |
| Chile | 2018 |
| China (People's Republic of) | 2018 |
| Colombia | 2017 |
| Cook Islands | 2018 |
| Costa Rica | 2018 |
| Croatia | 2017 |
| Curaçao | 2018 |
| Cyprus | 2017 |
| Czechia | 2017 |
| Denmark | 2017 |
| Dominica | 2018 |
| Ecuador | 2021 |
| Estonia | 2017 |
| Faroe Islands | 2017 |
| Finland | 2017 |
| France | 2017 |
| Georgia | 2024 |
| Germany | 2017 |
| Ghana | 2019 |
| Gibraltar | 2017 |
| Greece | 2017 |
| Greenland | 2018 |
| Grenada | 2018 |
| Guernsey | 2017 |
| Hong Kong (China) | 2018 |
| Hungary | 2017 |
| Iceland | 2017 |
| India | 2017 |
| Indonesia | 2018 |
| Ireland | 2017 |
| Isle of Man | 2017 |
| Israel | 2018 |
| Italy | 2017 |
| Jamaica | 2022 |
| Japan | 2018 |
| Jersey | 2017 |
| Jordan | 2023 |
| Kazakhstan | 2021 |
| Kenya | 2024 |
| Korea | 2017 |
| Kuwait | 2019 |
| Latvia | 2017 |
| Lebanon | 2018 |
| Liechtenstein | 2017 |
| Lithuania | 2017 |
| Luxembourg | 2017 |
| Macau (China) | 2018 |
| Malaysia | 2018 |
| Maldives | 2022 |
| Malta | 2017 |
| Marshall Islands | 2018 |
| Mauritius | 2018 |
| Mexico | 2017 |
| Moldova | 2024 |
| Monaco | 2018 |
| Mongolia | 2026 |
| Montenegro | 2023 |
| Montserrat | 2017 |
| Morocco | 2025 |
| Nauru | 2018 |
| Netherlands | 2017 |
| New Zealand | 2018 |
| Nigeria | 2020 |
| Niue | 2018 |
| Norway | 2017 |
| Oman | 2020 |
| Pakistan | 2018 |
| Panama | 2018 |
| Peru | 2020 |
| Poland | 2017 |
| Portugal | 2017 |
| Qatar | 2018 |
| Romania | 2017 |
| Russian Federation | 2018 |
| Rwanda | 2025 |
| Saint Kitts and Nevis | 2018 |
| Saint Lucia | 2018 |
| Saint Vincent and the Grenadines | 2018 |
| Samoa | 2018 |
| San Marino | 2017 |
| Saudi Arabia | 2018 |
| Senegal | 2025 |
| Seychelles | 2017 |
| Singapore | 2018 |
| Sint Maarten | 2018 |
| Slovak Republic | 2017 |
| Slovenia | 2017 |
| South Africa | 2017 |
| Spain | 2017 |
| Sweden | 2017 |
| Switzerland | 2018 |
| Thailand | 2023 |
| Trinidad and Tobago | 2018 |
| Tunisia | 2025 |
| Türkiye | 2018 |
| Turks and Caicos Islands | 2017 |
| Uganda | 2025 |
| Ukraine | 2024 |
| United Arab Emirates | 2018 |
| United Kingdom | 2017 |
| Uruguay | 2018 |
| Vanuatu | 2018 |
数据来源: OECD