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.