CTS 2.0 Supported Data Types
In March, 2021 the OECD’s data exchange mechanism, the Common Transmission System (CTS), will move from 1.0 to 2.0. As part of that expansion, CTS will move from three data types to the following 25 data types:
|
Code |
Description |
Type (XML, Free Form) |
|
CRS |
Common Reporting Standard |
XML |
|
CbC |
County-by-Country |
XML |
|
ETR |
Exchange of Tax Rulings |
XML |
|
MDR |
Mandatory Disclosure Rules (EU DAC-6) |
XML |
|
NTJ |
Forum on Harmful Tax Practices Substantial Activities in No or Nominal Tax Jurisdictions |
XML |
|
CDQ |
CRS Data Quality |
XML |
|
GIG |
Gig economy |
XML |
|
TRACE |
Treaty Relief and Compliance Enhancement (authorized intermediary data exchange) |
XML |
|
Other |
Other exchanges under international tax agreements |
? |
|
DTCAEOI |
Dual Tax Conventions Data (Automatic Exchange of Information) |
FF |
|
EOIRFreeDT |
Direct Tax - Free Form format (Exchange of Information on Request) |
FF |
|
EOIRFreeIT |
Indirect Tax - Free Form format (EOIR) |
FF |
|
EOIRFreeTCR |
Tax Collection and Recover - Free Form format (EIOR) |
FF |
|
EOIRStructDT |
Direct Tax - Structured E-forms format (EOIR) |
FF |
|
EOIRStructIT |
Indirect Tax - Structured E-forms format (EOIR) |
FF |
|
EOIRStructTCR |
Tax Collection and Recovery - Structured E-forms format (EOIR) |
FF |
|
SponFreeDT |
Direct Tax – Spontaneous exchanges free format |
FF |
|
SponFreeIT |
Indirect Tax – Spontaneous exchanges free format |
FF |
|
SponFreeTCR |
Tax Collection and Recovery – Spontaneous exchanges free format |
FF |
|
SponStructDT |
Direct Tax – Spontaneous exchange of Structured E-Forms format |
FF |
|
SponStructIT |
Indirect Tax – Spontaneous exchange of Structured E-Forms format |
FF |
|
SponStructTCR |
Tax Collection and Recovery – Spontaneous exchange of Struct E-Forms format |
FF |
|
JointAudits |
Joint Audits |
FF |
|
JITSIC |
Joint International Taskforce on Shared Intelligence and Collaboration |
FF |
|
MAP |
Mutual Agreement Procedure (dispute resolution) |
FF |
It appears that the OECD is moving many of the Spontaneous Exchange of Information (SEOI) and Exchange of Information on Request (EOIR) to use the CTS for exchange in an effort to improve the security of the information being transmitted and to provide audit trails for data exchange.
