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OECD CRS Automatic Exchange of Tax Info → Korea 국제조세조정법 §36

BProbable echo
Evidence tier

Echo patterns are similarity-based hypotheses, not proof of causation. Open the sources and evaluate the linkage yourself.

Evidence Scorecard

A single score cannot prove an echo. This card triangulates semantic, temporal, and linkage evidence.

Probable echo
Semantic
Strong semantic alignment
Temporal
Global precedent precedes Korea
Linkage
Official Korean agency source + concept alignment (no explicit citation recorded)
Tier B — Probable echo — agency/committee linkage + global-first timing + semantic signal
Multilingual semantic similarity
cosine similarity (method detail)0.798

Computed with intfloat/multilingual-e5-small multilingual embeddings. Display score is a calibrated mapping of the raw cross-lingual cosine (0.798); higher means closer meaning. Reflects semantic similarity, not proof of causation.

Aligned sentences

The OECD Common Reporting Standard (CRS) — the Standard for Automatic Exchange of Financial Account Information in Tax Matters, developed at the G20's request and approved by the OECD Council on 15 July 2014 — requires jurisdictions to obtain financial account information from their financial institutions and exchange it automatically with other jurisdictions on an annual basis.

aligned

「국제조세조정에 관한 법률」 제36조(조세정보 및 금융정보 등의 교환)가 OECD CRS 다자간 금융정보 자동교환을 국내에 수용한다.

Could also be…

  • •Parallel domestic policy development is possible.
  • •Industry or market pressure may have driven similar language.
  • •A common external shock (e.g., financial crisis, pandemic) could explain parallel adoption.

Interrogate the Evidence

Answers are rendered directly from this record’s own curated fields — nothing is generated.

Bprobable echo · 84%

  • SemanticStrong semantic alignment
  • TemporalGlobal precedent precedes Korea
  • LinkageOfficial Korean agency source + concept alignment (no explicit citation recorded)

Matched concepts: automatic exchange ↔ 교환; financial account information ↔ 금융정보; Common Reporting Standard ↔ 제36조

Cross-lingual similarity 42/100 (multilingual e5 embedding) — a computed signal, not proof.

Similarity type: treaty ratification (CRS MCAA) → statutory transposition + delegated implementing rule

Matched Concepts

3 pairs
automatic exchange
↓
교환
financial account information
↓
금융정보
Common Reporting Standard
↓
제36조
Original (Global)

The OECD Common Reporting Standard③ (CRS) — the Standard for Automatic Exchange① of Financial Account Information② in Tax Matters, developed at the G20's request and approved by the OECD Council on 15 July 2014 — requires jurisdictions to obtain financial account information② from their financial institutions and exchange it automatically with other jurisdictions on an annual basis. It comprises a model Competent Authority Agreement, the CRS due-diligence and reporting rules, Commentaries, and an XML Schema. Implementation runs through the Multilateral Competent Authority Agreement (CRS MCAA) under the Convention on Mutual Administrative Assistance in Tax Matters. Korea signed the CRS MCAA on 29 October 2014 and commenced first exchanges in September 2017.

Echo (Korea)

「국제조세조정에 관한 법률」 제36조③(조세정보 및 금융정보② 등의 교환①)가 OECD CRS 다자간 금융정보② 자동교환①을 국내에 수용한다. 동 법은 법률 제17651호(2020.12.22. 전부개정, 2021.1.1. 시행)로 정비되었으며, 권한 있는 당국(국세청)이 체약상대국과 조세·금융정보②를 교환①할 수 있도록 규정한다. 특히 제36조③제6항은 조세조약에 따라 체약상대국과 상호주의에 따른 정기적(자동)인 금융정보②등의 교환①을 위한 금융정보② 제공 요구의 근거를 두고, 그 대상·절차를 대통령령에 위임한다. 정기적인 금융정보②등의 교환①에 관한 구체적 사항은 시행령 제75조(정기적인 금융정보②등의 교환①)에서 정하며, 실사·보고 등 세부 이행 절차는 기획재정부 고시 「정보교환①협정에 따른 금융정보②자동교환① 이행규정」(기획재정부 고시 제2020-19호, 2020.7.7. 시행)에서 정한다. 소관 부처는 기획재정부이며 집행기관은 국세청이다. 이는 FATF 트래블룰(가상자산 자금세탁방지) 체계와 구별되는 조세투명성·역외탈세 방지 목적의 자동정보교환① 체계이다.

Echo Strength

sourceVerified
hasKoreanSource
hasGlobalSource
hasDate
keywordDiversity
agendaTags
Origin
OECDG20
Timeline

2014 OECD CRS/MCAA (Korea signed 29 Oct 2014; first exchange Sept 2017) → 2020 국제조세조정법 전부개정 (법률 제17651호) / 2020 기획재정부 이행규정 고시

treaty ratification (CRS MCAA) → statutory transposition + delegated implementing rule

Sources

🌍oecd.org
🇰🇷국가법령정보센터 · 국제조세조정에 관한 법률 (법률 제17651호) 제36조

Related Patterns

OECD/G20 Pillar Two Global Minimum Tax → Korea 국제조세조정법 글로벌최저한세

OECDG20
P(B|A) = 61%category
42%

OECD Pillar One (Digital Tax) → Korea

OECDG20
P(B|A) = 60%category
40%

UN Global Plastics Treaty (INC) → Korea Plastic Reduction Policy

OECDG20
P(B|A) = 25%agenda
27%

OECD Common Reporting Standard → Korea AEOI / AXIS Tax Transparency

OECD
P(B|A) = 58%temporal
25%

OECD Transfer Pricing Guidelines → Korea Transfer Pricing Rules

OECD
P(B|A) = 46%category
22%

OECD BEPS Action 6 (Treaty Abuse) → Korea Tax Treaty Anti-Abuse Rules

OECD
P(B|A) = 61%temporal
22%

OECD BEPS Action 13 (CbCR) → Korea Country-by-Country Reporting

OECD
P(B|A) = 61%temporal
22%

OECD BEPS Action 14 (MAP) → Korea Mutual Agreement Procedure

OECD
P(B|A) = 61%temporal
22%

OECD Multilateral Instrument (MLI) → Korea Tax Treaty Network Reform

OECD
P(B|A) = 56%temporal
22%

OECD CARF → Korean Crypto Asset Taxation

OECD
P(B|A) = 46%category
21%

OECD BEPS 2.0 Pillar Two Global Minimum Tax

OECD
P(B|A) = 46%category
21%

OECD International VAT/GST Guidelines → Korea VAT System

OECD
P(B|A) = 61%temporal
21%

OECD Tax Administration 3.0 → Korea Digital Tax Administration (Hometax)

OECD
21%

OECD BEPS Action 5 (Harmful Tax Practices) → Korea Tax Incentive Reform

OECD
P(B|A) = 61%temporal
21%

OECD Tax Morale Framework → Korea Tax Compliance & Voluntary Disclosure

OECD
P(B|A) = 55%category
21%

OECD PISA → Korean Education Reform Waves

OECD
20%

ECEC Integration & OECD Early Childhood Policy

OECD
20%

OECD AI Principles & Korea AI Framework Act

OECD
P(B|A) = 30%agenda
20%

OECD Anti-Bribery Convention → Korea Foreign Bribery Act & Enforcement Gap

OECDG20
20%

G20/OECD Corporate Governance Principles → Korea Commercial Act & Stewardship Code

OECDG20
20%

OECD MNE Guidelines / RBC → Korea National Contact Point & Due Diligence

OECDG20
20%

OECD Digital Government Recommendation → Korea Digital Government Platform

OECD
P(B|A) = 35%agenda
20%

OECD Pension Recommendations → Korea National Pension Reform

OECD
P(B|A) = 30%agenda
20%

OECD Childcare Recommendations → Korea Childcare Act

OECD
P(B|A) = 30%agenda
20%

OECD Long-Term Care Recommendations → Korea LTC Insurance

OECD
20%

OECD PISA → Korea Education Reform

OECD
20%

OECD Education 2030 → Korea Future Curriculum Reform

OECD
P(B|A) = 35%agenda
20%

OECD PIAAC → Korea Adult Literacy & Skills Policy

OECD
P(B|A) = 30%agenda
20%

OECD Starting Strong → Korea Early Childhood Education Reform

OECD
P(B|A) = 30%agenda
20%

OECD AI Principles → Korea AI Strategy & Basic Act

OECD
P(B|A) = 30%agenda
20%

G20 Crypto-Asset Reporting Framework (CARF) → 특정금융정보법 CARF 이행

G20
20%

OECD Digital Government Recommendation → Korea Data-Based Administration Act

OECD
P(B|A) = 35%agenda
20%

EU DAC6 Mandatory Disclosure Rules → Korea Tax Avoidance Reporting

OECD
P(B|A) = 42%category
18%

EU PSD2 Open Banking → Korea MyData & Open Banking

OECDG20
P(B|A) = 32%agenda
16%

EU MiFID II / IOSCO → Korea Financial Consumer Protection Act

G20OECD
P(B|A) = 32%agenda
16%

UN Framework Convention on International Tax Cooperation → 한국 국제조세 협력 체계

OECD
P(B|A) = 40%agenda
15%

ESG Disclosure & Green Finance (Banks)

OECD
13%

ESG Disclosure Mandate (ISSB-aligned)

OECD
13%

Nuclear Energy Policy Oscillation

OECD
13%

Media Consolidation / Press Freedom

OECD
13%

Corporate Sustainability Reporting (CSRD-style)

OECD
13%

FATF Travel Rule (Virtual Assets)

G20
P(B|A) = 40%category
13%

Consumer Product Safety & OECD GlobalRecalls

OECD
P(B|A) = 25%agenda
13%

Employment Insurance Expansion & OECD Flexicurity

OECD
13%

UN Civil Society Participation ↔ Korea Nonprofit Civil Society Registration

OECD
13%

OECD Civic Space / FATF NPO Standards ↔ Korea Nonprofit & AML Oversight

OECD
P(B|A) = 55%temporal
13%

OECD Long-Term Care Framework → Korea Long-Term Care Insurance

OECD
P(B|A) = 25%agenda
13%

OECD Biotech Policy → Korea Biotechnology Promotion Act

OECD
13%

EU GDPR Data Subject Rights → 개인정보보호법 시행령 (PIPA Enforcement Decree)

OECD
P(B|A) = 30%agenda
13%

FATF Recommendation 16 (Travel Rule) → 특정금융정보법 시행령·금융정보분석원 가이드라인 (FIU Travel Rule Guidance)

G20
P(B|A) = 50%category
13%

GDPR Art. 33–34 Breach Notification → 개인정보보호법·PIPC 고시 (PIPC Breach Notification Rules)

OECD
P(B|A) = 30%agenda
13%

GDPR Chapter V Cross-Border Data Transfers → 개인정보보호법·PIPC 국외이전 고시 (PIPC Cross-Border Transfer Rules)

OECD
P(B|A) = 30%agenda
13%

OECD Regulatory Policy Framework → 한국 행정규제기본법 (Regulatory Reform System)

OECD
P(B|A) = 30%agenda
13%

GDPR Art. 35 DPIA → 개인정보보호법·PIPC 영향평가 고시 (PIPC DPIA Guidance)

OECD
P(B|A) = 30%agenda
13%

DEPA (Digital Economy Partnership Agreement) → 데이터기반행정법·전자문서법 (DEPA Accession Alignment)

OECD
13%

UNEP APELL Programme → 환경부 화학사고 예방관리 고시 (ME Chemical Accident Prevention Notice)

OECD
13%

Green Taxonomy / K-Taxonomy Classification

OECD
10%

AI Transparency & Generative AI Labeling

OECD
10%

EU REACH / GHS → Korean K-REACH & Chemicals Control Act

OECD
10%

UN Anti-Corruption Convention (UNCAC) → Korea Conflict-of-Interest Act

OECD
10%

UNFCCC Climate Finance (GCF/Standing Committee) → Korea Environmental Policy Framework Act

G20
10%

CPTPP Chapter 14 (E-Commerce) → 전자문서법·개인정보보호법 (CPTPP Digital Trade Alignment)

OECD
10%

OECD Green Budgeting Framework → 한국 녹색예산제도 (Green Budget Tagging)

OECD
10%

OECD DAC ODA Standards → 국제개발협력기본법 (Korea ODA Framework)

OECD
10%

Semantically Related

Closest patterns by multilingual embedding (e5) — conceptual similarity beyond shared keywords. A computed signal, not a sourced claim.

OECD Common Reporting Standard → Korea AEOI / AXIS Tax Transparency

Finance

cos 0.94

EU DAC6 Mandatory Disclosure Rules → Korea Tax Avoidance Reporting

Finance

cos 0.90

OECD CARF → Korean Crypto Asset Taxation

Finance

cos 0.89

OECD/G20 Pillar Two Global Minimum Tax → Korea 국제조세조정법 글로벌최저한세

Finance

cos 0.89

OECD BEPS Action 13 (CbCR) → Korea Country-by-Country Reporting

Finance

cos 0.89

OECD BEPS Action 5 (Harmful Tax Practices) → Korea Tax Incentive Reform

Finance

cos 0.89
Keywords
Common Reporting StandardCRSautomatic exchange of informationAEOIMultilateral Competent Authority AgreementMCAA금융정보 자동교환공통보고기준국제조세조정에 관한 법률다자간 조세행정공조협약역외탈세조세투명성국세청tax transparencyfinancial account information체약상대국정보교환협정기획재정부 고시거주자 금융계좌Convention on Mutual Administrative Assistance in Tax Matters
Score Guide
Confidence — Editorial judgment, now shown as a confidence tier (A–D) based on semantic, temporal, and linkage evidence. Not proof of causation.
Echo Strength — Metadata completeness score. Rewards verified sources, paired links, explicit dates, keyword diversity, and origin tags.
Vocabulary Overlap — Heuristic score measuring shared tokens between global and Korean texts. Reflects loanwords and repeated terms, not meaning across languages.
PATTERN #oecd-crs-aeoi-1