OECD CRS Automatic Exchange of Tax Info → Korea 국제조세조정법 §36
Echo patterns are similarity-based hypotheses, not proof of causation. Open the sources and evaluate the linkage yourself.
Evidence Scorecard
Three lenses — wording, timing, documented link. Not a single proof score.
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.
「국제조세조정에 관한 법률」 제36조(조세정보 및 금융정보 등의 교환)가 OECD CRS 다자간 금융정보 자동교환을 국내에 수용한다.
Could also be…show
- •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.
Timeline of the echo
6 year lagFrom date field: 2014 OECD CRS/MCAA (Korea signed 29 Oct 2014; first exchange Sept 2017) → 2020 국제조세조정법 전부개정 (법률 제17651호) / 2020 기획재정부 이행규정 고시 · 2014 OECD CRS/MCAA (Korea signed 29 Oct 2014; first exchange Sept 2017) → 2020 국제조세조정법 전부개정 (법률 제17651호) / 2020 기획재정부 이행규정 고시
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 pairsAgenda Arc
CuratedGlobal purpose, Korean purpose, and precursor stages. Reasoning echo is discourse observation — not proof of coordination.
Automatically exchange financial-account tax information under OECD CRS/MCAA via the International Tax Adjustment Act.
「국제조세조정에 관한 법률」 제36조(조세정보 및 금융정보 등의 교환)가 OECD CRS 다자간 금융정보 자동교환을 국내에 수용한다. 동 법은 법률 제17651호(2020.12.22.
국가법령정보센터 · 국제조세조정에 관한 법률 (법률 제17651호) 제36조 — 「국제조세조정에 관한 법률」 제36조(조세정보 및 금융정보 등의 교환)가 OECD CRS 다자간 금융정보 자동교환을 국내에 수용한다. 동 법은 법률 제17651호(2020.12.22.
Observed framing link: treaty ratification (CRS MCAA) → statutory transposition + delegated implementing rule. Not a claim of coordination.
OECD CRS / MCAA (Korea signed 29 Oct 2014; first exchange Sept 2017)
CRS/MCAA 2014–2017 → full revision of International Tax Adjustment Act 2020 (§36 path).
- Soft lawKorea2014–2017OECDOECD CRS / MCAA
Common Reporting Standard and multilateral competent-authority agreement.
Primary source - LegislationKorea2020NTS / MOEFKorea International Tax Adjustment Act
Domestic AEOI statute path including §36.
Primary source
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 information 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.
「국제조세조정에 관한 법률」 제36조③(조세정보 및 금융정보② 등의 교환①)가 OECD CRS 다자간 금융정보 자동교환을 국내에 수용한다. 동 법은 법률 제17651호(2020.12.22. 전부개정, 2021.1.1. 시행)로 정비되었으며, 권한 있는 당국(국세청)이 체약상대국과 조세·금융정보를 교환할 수 있도록 규정한다. 특히 제36조제6항은 조세조약에 따라 체약상대국과 상호주의에 따른 정기적(자동)인 금융정보등의 교환을 위한 금융정보 제공 요구의 근거를 두고, 그 대상·절차를 대통령령에 위임한다. 정기적인 금융정보등의 교환에 관한 구체적 사항은 시행령 제75조(정기적인 금융정보등의 교환)에서 정하며, 실사·보고 등 세부 이행 절차는 기획재정부 고시 「정보교환협정에 따른 금융정보자동교환 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 자동정보교환 체계이다.
Echo Strength
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
Related Patterns
OECD/G20 Pillar Two Global Minimum Tax → Korea 국제조세조정법 글로벌최저한세
OECD Pillar One (Digital Tax) → Korea
UN Global Plastics Treaty (INC) → Korea Plastic Reduction Policy
OECD BEPS 2.0 Pillar Two (Global Minimum Tax) → 한국 글로벌최저한세 (국제조세조정법)
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Closest patterns by multilingual embedding (e5) — conceptual similarity beyond shared keywords. A computed signal, not a sourced claim.
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