Sources
References used for terminology and policy context. This list is not exhaustive and is provided to support transparency.
Official and institutional references
- European Commission taxation and customs information pages (general guidance and terminology).
- OECD materials on the Common Reporting Standard (CRS) and automatic exchange of information.
- EU DAC7 directive documentation and summaries (platform reporting context).
- National tax administration portals for local naming conventions (for example, tax account terminology and identifiers used on notices).
Scope note: EU-TaxID focuses on format and usage explanation. It does not mirror registries or provide lookup results.