—

Base jurídica

—

Número de referência

—

Data

—

Identidade das autoridades requerente e requerida

—

Identidade da pessoa objeto de inspeção ou investigação

—

Descrição geral do caso e, se for caso disso, informações antecedentes específicas suscetíveis de permitir a avaliação da relevância previsível das informações requeridas para a administração e execução da legislação interna dos Estados-Membros respeitante aos impostos a que se refere o artigo 2.o da Diretiva 2011/16/UE.

—

Fim fiscal a que se destina o pedido de informações

—

Período sob investigação

—

Nome e endereço de qualquer pessoa que se suponha estar na posse das informações solicitadas

—

Cumprimento do requisito legal imposto pelo artigo 16.o, n.o 1, da Diretiva 2011/16/UE

—

Cumprimento do requisito legal imposto pelo artigo 17.o, n.o 1, da Diretiva 2011/16/UE

—

Pedido fundamentado de inquérito administrativo específico e razões da recusa de realização do inquérito administrativo específico pedido

—

Aviso de receção do pedido de informações

—

Pedido de informações complementares de caráter geral

—

Razões da incapacidade ou recusa de prestar informações

—

Razões da incapacidade para responder no prazo relevante e data em que a autoridade requerida considera estar em condições de responder.

—

Base jurídica

—

Número de referência

—

Data

—

Identidade das autoridades emissora e recetora

—

Identidade da pessoa objeto da troca espontânea de informações

—

Período abrangido pela troca espontânea de informações

—

Cumprimento do requisito legal imposto pelo artigo 16.o, n.o 1, da Diretiva 2011/16/UE

—

Aviso de receção das informações espontâneas.

—

Base jurídica

—

Número de referência

—

Data

—

Identidade das autoridades requerente e requerida

—

Nome e endereço do destinatário do instrumento ou da decisão

—

Outras informações que possam facilitar a identificação do destinatário

—

Objeto do instrumento ou da decisão

—

Resposta da autoridade requerida, em conformidade com o artigo 13.o, n.o 3, da Diretiva 2011/16/UE, incluindo a data da notificação do instrumento ou da decisão ao destinatário.

—

Número de referência

—

Data

—

Identidade da autoridade competente responsável pelo retorno de informação

—

Retorno de caráter geral sobre as informações prestadas

—

Resultados diretamente relacionados com as informações prestadas.

a)

No que respeita à mensagem geral:

- Um cabeçalho («HEADER») com:

-- Um país de origem («ORIGINATING COUNTRY»),

-- Países de destino («DESTINATION COUNTRIES»),

-- Um identificador de mensagem único («MESSAGE ID»),

-- Um identificador de correlação («CORRELATION ID»),

-- Um indicador de hora («TIMESTAMP») e

-- Um indicador do tipo de mensagem(«MESSAGE TYPE INDIC»);

– E um texto («BODY») que retoma a estrutura em árvore e as séries de elementos de um dos textos incluídos nas alíneas b) a g) do presente anexo, em função da natureza das informações a trocar automaticamente.

b)

No que respeita ao texto para comunicar informações sobre rendimentos do trabalho ou os honorários de administradores:

- Um identificador de aplicação («APPLICATION ID») indicando a natureza da informação trocada,

- Um ano fiscal («TAX YEAR») e

- Um ou mais módulos contendo:

-- Um ou mais destinatários («RECIPIENTS») com informações sobre cada destinatário, e com:

--- Um ou mais pagadores («PAYERS») com informações sobre cada pagador, e com:

---- Uma ou mais relações («RELATIONSHIPS») com informações sobre a natureza de cada relação entre o destinatário e o pagador, e com:

----- Um ou mais locais de trabalho («WORKPLACE») em que a relação é executada e

----- Um ou mais rendimentos («INCOMES») com informações sobre cada rendimento ou honorário no quadro da relação, e com:

------ O número («QUANTITY») de dias gastos ou trabalhados pelo destinatário;

-- E/ou uma ou mais invalidações de destinatário («RECIPIENT INVALIDATIONS») em caso de correção ou anulação de informações previamente trocadas.

c)

No que respeita ao texto para comunicar informações sobre pensões:

- Um identificador de aplicação («APPLICATION ID») indicando a natureza da informação trocada,

- Um ano fiscal («TAX YEAR») e

- Um ou mais módulos contendo:

-- Um ou mais destinatários («RECIPIENTS») com informações sobre cada destinatário, e com:

--- Um ou mais pagadores («PAYERS») com informações sobre cada pagador, e com:

---- Um ou mais regimes («SCHEMES») com informações sobre cada pensão, e com:

----- Uma ou mais informações sobre a referência do regime («SCHEME REFERENCE INFOS»),

----- Um ou mais valores do capital («CAPITAL VALUES»),

----- Um administrador "ADMINISTRATOR",

----- Um ou mais titulares («OWNERS»),

----- Uma ou mais ocorrências («EVENTS») com informações gerais sobre cada ocorrência abrangida pelo regime, e com:

------ Uma ou mais informações sobre a ocorrência («EVENT INFO») com informações pormenorizadas sobre a ocorrência e uma ou mais informações financeiras («FINANCIAL INFO») e/ou

------ Uma ou mais informações fiscais («TAX INFO») com informações pormenorizadas sobre impostos e uma ou mais informações financeiras («FINANCIAL INFO»);

-- E/ou uma ou mais invalidações de destinatário («RECIPIENT INVALIDATIONS») em caso de correção ou anulação de informações previamente trocadas.

d)

No que respeita ao texto para comunicar informações sobre produtos de seguro de vida:

- Um identificador de aplicação («APPLICATION ID») indicando a natureza da informação trocada,

- Um ano fiscal («TAX YEAR») e

- Um ou mais módulos contendo:

-- Uma ou mais apólices («POLICIES») com informações sobre cada produto, e com:

--- Uma duração das contribuições («CONTRIBUTION DURATION»),

--- Uma duração das contribuições («CONTRIBUTION DURATION»),

--- Opções de apólice («POLICY OPTIONS»),

--- Um ou mais valores do capital da apólice («POLICY CAPITAL VALUES»),

--- Um agente segurador/pagador («INSURER/PAYING AGENT»),

--- Um ou mais beneficiários («BENEFICIARIES»),

--- Um ou mais segurados por um contrato de seguro de vida («LIFE INSURED»),

--- Um ou mais pagadores de prémios («PAYERS OF PREMIUMS»),

--- Um ou mais titulares da apólice («POLICY OWNERS»),

--- Uma ou mais ocorrências («EVENTS») com informações gerais sobre cada ocorrência abrangida pela apólice, e com:

---- Uma ou mais informações sobre a ocorrência («EVENT INFO») com informações pormenorizadas sobre a ocorrência e uma ou mais informações financeiras («FINANCIAL INFO») e/ou

---- Uma ou mais informações fiscais («TAX INFO») com informações pormenorizadas sobre impostos e uma ou mais informações financeiras («FINANCIAL INFO»);

-- E/ou uma ou mais invalidações de apólice («POLICY INVALIDATIONS») em caso de correção ou anulação de informações previamente trocadas.

e)

No que respeita ao texto para comunicar informações sobre a propriedade e o rendimento de bens imóveis:

- Um identificador de aplicação («APPLICATION ID») indicando a natureza da informação trocada,

- Um ano fiscal («TAX YEAR») e

- Um ou mais módulos contendo:

-- Uma ou mais partes («PARTIES») com informações sobre cada destinatário, e com:

--- Um sócio(«PARTNER») com informações sobre o cônjuge e

--- Opção 1, quando as informações são relativas a um rendimento que não pode ser associado (mesmo que indiretamente) a um ou mais bens identificados: um ou mais rendimentos («INCOMES») ou

--- Opção 2, quando as informações são relativas quer a uma outra informação que não o rendimento, quer a um rendimento que pode ser associado (mesmo que indiretamente) a um ou mais bens identificados: um ou mais bens «PROPERTIES») com informações sobre cada bem, e com:

---- uma ou mais propriedades («OWNERSHIPS») e respetivo direito associado («RIGHT») com informações sobre cada propriedade e direito associado na propriedade, e com:

----- Uma ou mais transações («TRANSACTIONS») com informações sobre cada transação relativa ao bem,

----- Um ou mais rendimentos («INCOMES») com informações sobre cada rendimento relativo ao bem;

-- E/ou uma ou mais invalidações da parte («PARTY INVALIDATIONS») em caso de correção ou anulação de informações previamente trocadas.

f)

No que respeita ao texto, caso não existam informações a comunicar em relação a uma categoria específica:

- Um identificador de aplicação («APPLICATION ID») indicando a natureza da informação trocada,

- Um pormenor («DETAIL») indicando o motivo da ausência de dados e

- Um ano («YEAR»).

g)

No que diz respeito ao texto para o aviso de receção de informações sobre uma categoria específica:

- Um identificador de aplicação («APPLICATION ID») indicando a natureza da informação trocada,

- Um estado da mensagem («STATUS») com informações sobre a aceitação ou rejeição de uma mensagem recebida e

- Um ou mais erros («ERROR») com informações sobre erros identificados numa mensagem recebida.

a)

No que respeita à mensagem geral:

<?xml version="1.0" encoding="UTF-8"?>

<!-- edited with XMLSpy v2012 rel. 2 sp1 (http://www.altova.com) by OECD OECD (OECD) -->

<xsd:schema xmlns:crs="urn:oecd:ties:crs:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:ftc="urn:oecd:ties:fatca:v1" xmlns:cfc="urn:oecd:ties:commontypesfatcacrs:v1" xmlns:stf="urn:oecd:ties:stf:v4" xmlns:iso="urn:oecd:ties:isocrstypes:v1" targetNamespace="urn:oecd:ties:crs:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

<xsd:import namespace="urn:oecd:ties:isocrstypes:v1" schemaLocation="isocrstypes_v1.0.xsd"/>

<xsd:import namespace="urn:oecd:ties:stf:v4" schemaLocation="oecdtypes_v4.1.xsd"/>

<xsd:import namespace="urn:oecd:ties:commontypesfatcacrs:v1" schemaLocation="CommonTypesFatcaCrs_v1.1.xsd"/>

<xsd:import namespace="urn:oecd:ties:fatca:v1" schemaLocation="FatcaTypes_v1.1.xsd"/>

<!--++++++++++ Reusable Simple types ++++++++++ -->

<!-- Message type definitions -->

<xsd:simpleType name="MessageType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Message type defines the type of reporting </xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Account Holder Type - 1 -->

<xsd:simpleType name="CrsAcctHolderType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account Holder Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS101">

<xsd:annotation>

<xsd:documentation>Passive Non-Financial Entity with one or more controlling person that is a Reportable Person</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS102">

<xsd:annotation>

<xsd:documentation>CRS Reportable Person</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS103">

<xsd:annotation>

<xsd:documentation>Passive NFE that is a CRS Reportable Person</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- CRS Payment Type - 5 -->

<xsd:simpleType name="CrsPaymentType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The code describing the nature of the payments used in CRS

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS501">

<xsd:annotation>

<xsd:documentation>Dividends</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS502">

<xsd:annotation>

<xsd:documentation>Interest</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS503">

<xsd:annotation>

<xsd:documentation>Gross Proceeds/Redemptions</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS504">

<xsd:annotation>

<xsd:documentation>Other - CRS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- MessageTypeIndic - 7 -->

<xsd:simpleType name="CrsMessageTypeIndic_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The MessageTypeIndic defines the type of message sent</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS701">

<xsd:annotation>

<xsd:documentation>The message contains new information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS702">

<xsd:annotation>

<xsd:documentation>The message contains corrections for previously sent information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS703">

<xsd:annotation>

<xsd:documentation>The message advises there is no data to report</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Controlling Person Type - 8 -->

<xsd:simpleType name="CrsCtrlgPersonType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Controlling Person Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS801">

<xsd:annotation>

<xsd:documentation>CP of legal person - ownership</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS802">

<xsd:annotation>

<xsd:documentation>CP of legal person - other means</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS803">

<xsd:annotation>

<xsd:documentation>CP of legal person - senior managing official</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS804">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - settlor</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS805">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - trustee</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS806">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - protector</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS807">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - beneficiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS808">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS809">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - settlor-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS810">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - trustee-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS811">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - protector-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS812">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - beneficiary-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS813">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - other-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++ Reusable Complex types ++++++++++ -->

<!-- Message specification: Data identifying and describing the message as a whole -->

<xsd:complexType name="MessageSpec_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc).</xsd:documentation>

</xsd:annotation>

<xsd:sequence> <xsd:element name="SendingCompanyIN" type="xsd:string" minOccurs="0"/>

<xsd:element name="TransmittingCountry" type="iso:CountryCode_Type"/>

<xsd:element name="ReceivingCountry" type="iso:CountryCode_Type"/>

<!-- modified for CRS -->

<xsd:element name="MessageType" type="crs:MessageType_EnumType"/>

<xsd:element name="Warning" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Free text expressing the restrictions for use of the information this

message contains and the legal framework under which it is given</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Contact" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">All necessary contact information about persons responsible for and

involved in the processing of the data transmitted in this message, both legally and technically. Free text as this is not

intended for automatic processing. </xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="MessageRefId" type="xsd:string">

<xsd:annotation>

<xsd:documentation xml:lang="en">Sender's unique identifier for this message</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="MessageTypeIndic" type="crs:CrsMessageTypeIndic_EnumType" minOccurs="0"/>

<xsd:element name="CorrMessageRefId" type="xsd:string" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Sender's unique identifier that has to be corrected. Must point to 1 or more previous message</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ReportingPeriod" type="xsd:date">

<xsd:annotation>

<xsd:documentation xml:lang="en">The reporting year for which information is transmitted in documents of

the current message.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Timestamp" type="xsd:dateTime"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Account Holder Type -->

<xsd:complexType name="AccountHolder_Type">

<xsd:sequence>

<xsd:choice>

<xsd:element name="Individual" type="crs:PersonParty_Type"/>

<xsd:sequence>

<xsd:element name="Organisation" type="crs:OrganisationParty_Type"/>

<xsd:element name="AcctHolderType" type="crs:CrsAcctHolderType_EnumType"/>

</xsd:sequence>

</xsd:choice>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Controlling Person Type -->

<xsd:complexType name="ControllingPerson_Type">

<xsd:sequence>

<xsd:element name="Individual" type="crs:PersonParty_Type"/>

<xsd:element name="CtrlgPersonType" type="crs:CrsCtrlgPersonType_EnumType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Account number -->

<xsd:complexType name="FIAccountNumber_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account number definition </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="AcctNumberType" type="cfc:AcctNumberType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account Number Type</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="UndocumentedAccount" type="xsd:boolean">

<xsd:annotation>

<xsd:documentation xml:lang="en">Undocumented Account</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="ClosedAccount" type="xsd:boolean">

<xsd:annotation>

<xsd:documentation xml:lang="en">Closed Account</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="DormantAccount" type="xsd:boolean">

<xsd:annotation>

<xsd:documentation xml:lang="en">Dormant Account</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Correctable Account Report -->

<xsd:complexType name="CorrectableAccountReport_Type">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

<xsd:element name="AccountNumber" type="crs:FIAccountNumber_Type"/>

<xsd:element name="AccountHolder" type="crs:AccountHolder_Type"/>

<xsd:element name="ControllingPerson" type="crs:ControllingPerson_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="AccountBalance" type="cfc:MonAmnt_Type"/>

<xsd:element name="Payment" type="crs:Payment_Type" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- The Name of a Party, given in fixed Form-->

<xsd:complexType name="NamePerson_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The user must spread the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. </xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="PrecedingTitle" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">His Excellency,Estate of the Late ...</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Title" type="xsd:string" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Greeting title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FirstName">

<xsd:annotation>

<xsd:documentation xml:lang="en">FirstName of the person</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="xnlNameType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of FirstName. Example: Given Name, Forename, Christian Name, Father's Name, etc. In some countries, FirstName could be a Family Name or a SurName. Use this attribute to define the type for this name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="MiddleName" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Middle name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple middle names.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="xnlNameType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="NamePrefix" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">de, van, van de, von, etc. Example: Derick de Clarke</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="xnlNameType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the type of name associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="LastName">

<xsd:annotation>

<xsd:documentation xml:lang="en">Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is.

In case of a company, this field can be used for the company name.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="xnlNameType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of LastName. Example: Father's name, Family name, Sur Name, Mother's Name, etc. In some countries, LastName could be the given name or first name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="GenerationIdentifier" type="xsd:string" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Jnr, Thr Third, III</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Suffix" type="xsd:string" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Could be compressed initials - PhD, VC, QC</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="GeneralSuffix" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Deceased, Retired ...</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

<xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional"/>

</xsd:complexType>

<!-- -->

<!-- Collection of all Data describing a person as a Party -->

<xsd:complexType name="PersonParty_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

This container brings together all data about a person as a party. Name and address are required components and each can

be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN

etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be

given. The code for the legal type according to the OECD codelist must be added. The structures of

all of the subelements are defined elsewhere in this schema.</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="TIN" type="cfc:TIN_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="Name" type="crs:NamePerson_Type" maxOccurs="unbounded"/>

<xsd:element name="Address" type="cfc:Address_Type" maxOccurs="unbounded"/>

<xsd:element name="Nationality" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="BirthInfo" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="BirthDate" type="xsd:date" minOccurs="0"/>

<xsd:element name="City" type="xsd:string" minOccurs="0"/>

<xsd:element name="CitySubentity" type="xsd:string" minOccurs="0"/>

<xsd:element name="CountryInfo" minOccurs="0">

<xsd:complexType>

<xsd:choice>

<xsd:element name="CountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="FormerCountryName" type="xsd:string"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Organisation Identification Number -->

<xsd:complexType name="OrganisationIN_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="cfc:String1MinLength_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="INType" type="xsd:string" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Identification Number Type</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Collection of all Data describing an organisationy as party-->

<xsd:complexType name="OrganisationParty_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

This container brings together all data about an organisation as a party. Name and address are required components and each can

be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN

etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be

given . The code for the legal type according to the OECD codelist must be added. The structures of

all of the subelements are defined elsewhere in this schema.</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="IN" type="crs:OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Entity Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Name" type="cfc:NameOrganisation_Type" maxOccurs="unbounded"/>

<xsd:element name="Address" type="cfc:Address_Type" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Correctable Organisation-->

<xsd:complexType name="CorrectableOrganisationParty_Type">

<xsd:complexContent>

<xsd:extension base="crs:OrganisationParty_Type">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

<!-- -->

<!-- Payment -->

<xsd:complexType name="Payment_Type">

<xsd:sequence>

<xsd:element name="Type" type="crs:CrsPaymentType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Type of payment (interest, dividend,...)</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="PaymentAmnt" type="cfc:MonAmnt_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The amount of payment</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- -->

<!-- CRS Body Type - CRS Report -->

<xsd:complexType name="CrsBody_Type">

<xsd:sequence>

<xsd:element name="ReportingFI" type="crs:CorrectableOrganisationParty_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Reporting financial institution</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ReportingGroup" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">For CRS, only one ReportingGroup for each CrsBody is to be provided</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Sponsor" type="crs:CorrectableOrganisationParty_Type" minOccurs="0"/>

<xsd:element name="Intermediary" type="crs:CorrectableOrganisationParty_Type" minOccurs="0"/>

<xsd:element name="AccountReport" type="crs:CorrectableAccountReport_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="PoolReport" type="ftc:CorrectablePoolReport_Type" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!--++++++++++ Schema element ++++++++++ -->

<!-- CrsOECD File Message structure -->

<!-- -->

<!-- CRS Message structure -->

<xsd:element name="CRS_OECD">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="MessageSpec" type="crs:MessageSpec_Type"/>

<xsd:element name="CrsBody" type="crs:CrsBody_Type" maxOccurs="unbounded"/>

</xsd:sequence>

<xsd:attribute name="version" type="xsd:string">

<xsd:annotation>

<xsd:documentation xml:lang="en">CRS Version </xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:complexType>

</xsd:element>

<!-- -->

</xsd:schema>

b)

No que diz respeito aos tipos comuns ao FATCA e ao CRS utilizados na mensagem prevista na alínea a) anterior:

<?xml version="1.0" encoding="UTF-8"?>

<!-- edited with XMLSpy v2011 rel. 3 (http://www.altova.com) by IRS (Internal Revenue Service) -->

<xsd:schema xmlns:cfc="urn:oecd:ties:commontypesfatcacrs:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:stf:v4" xmlns:iso="urn:oecd:ties:isocrstypes:v1" targetNamespace="urn:oecd:ties:commontypesfatcacrs:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

<xsd:import namespace="urn:oecd:ties:isocrstypes:v1" schemaLocation="isocrstypes_v1.0.xsd"/>

<xsd:import namespace="urn:oecd:ties:stf:v4" schemaLocation="oecdtypes_v4.1.xsd"/>

<!--++++++++++ Reusable Simple types ++++++++++ -->

<!-- -->

<!-- String with minimum length 1 - data type for TIN_Type -->

<xsd:simpleType name="String1MinLength_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Introduce a min length</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:minLength value="1"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts -->

<xsd:simpleType name="TwoDigFract_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts.

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:decimal">

<xsd:fractionDigits value="2"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Account Number Type - 6 -->

<xsd:simpleType name="AcctNumberType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account Number Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="OECD601">

<xsd:annotation>

<xsd:documentation>IBAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD602">

<xsd:annotation>

<xsd:documentation>OBAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD603">

<xsd:annotation>

<xsd:documentation>ISIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD604">

<xsd:annotation>

<xsd:documentation>OSIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD605">

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++ Reusable Complex types ++++++++++ -->

<!-- -->

<!-- Address Fix -->

<xsd:complexType name="AddressFix_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

Structure of the address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is the only required subelement. All of the subelements are simple text - data type 'string'.

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="Street" type="xsd:string" minOccurs="0"/>

<xsd:element name="BuildingIdentifier" type="xsd:string" minOccurs="0"/>

<xsd:element name="SuiteIdentifier" type="xsd:string" minOccurs="0"/>

<xsd:element name="FloorIdentifier" type="xsd:string" minOccurs="0"/>

<xsd:element name="DistrictName" type="xsd:string" minOccurs="0"/>

<xsd:element name="POB" type="xsd:string" minOccurs="0"/>

<xsd:element name="PostCode" type="xsd:string" minOccurs="0"/>

<xsd:element name="City" type="xsd:string"/>

<xsd:element name="CountrySubentity" type="xsd:string" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- The Address of a Party, given in fixed or free Form, possibly in both Forms -->

<xsd:complexType name="Address_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

The user has the option to enter the data about the address of a party either as one long field or to spread the data over up to eight elements or even to use both formats. If the user chooses the option to enter the data required in separate elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data required in a less structured way in 'AddressFree' all available address details shall be presented as one string of bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'.

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="CountryCode" type="iso:CountryCode_Type"/>

<xsd:choice>

<xsd:element name="AddressFree" type="xsd:string"/>

<xsd:sequence>

<xsd:element name="AddressFix" type="cfc:AddressFix_Type"/>

<xsd:element name="AddressFree" type="xsd:string" minOccurs="0"/>

</xsd:sequence>

</xsd:choice>

</xsd:sequence>

<xsd:attribute name="legalAddressType" type="stf:OECDLegalAddressType_EnumType" use="optional"/>

</xsd:complexType>

<!-- -->

<!-- General Type for Monetary Amounts -->

<xsd:complexType name="MonAmnt_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given

including two fractional digits of the main currency unit. The code for the currency in which the value is expressed has to be

taken from the ISO codelist 4217 and added in attribute currCode.

</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="cfc:TwoDigFract_Type">

<xsd:attribute name="currCode" type="iso:currCode_Type" use="required"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Organisation name -->

<xsd:complexType name="NameOrganisation_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Name of organisation</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- TIN -->

<xsd:complexType name="TIN_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is the identification number/identification code for the party in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="cfc:String1MinLength_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

</xsd:schema>

c)

No que diz respeito aos tipos comuns OCDE utilizados na mensagem prevista na alínea a) anterior:

<?xml version="1.0" encoding="UTF-8"?>

<!-- edited with XMLSpy v2005 sp1 U (http://www.xmlspy.com) by Steria Benelux sa/nv (Steria Benelux sa/nv) -->

<xsd:schema xmlns:stf="urn:oecd:ties:stf:v4" xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="urn:oecd:ties:stf:v4" elementFormDefault="qualified" attributeFormDefault="unqualified" version="4.0">

<!--++++++++++ Reusable Simple types ++++++++++ -->

<!-- Document type indicators types -->

<xsd:simpleType name="OECDDocTypeIndic_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">This element specifies the type of data being submitted.</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="OECD0">

<xsd:annotation>

<xsd:documentation>Resend Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD1">

<xsd:annotation>

<xsd:documentation>New Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD2">

<xsd:annotation>

<xsd:documentation>Corrected Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD3">

<xsd:annotation>

<xsd:documentation>Deletion of Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD10">

<xsd:annotation>

<xsd:documentation>Resend Test Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD11">

<xsd:annotation>

<xsd:documentation>New Test Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD12">

<xsd:annotation>

<xsd:documentation>Corrected Test Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD13">

<xsd:annotation>

<xsd:documentation>Deletion of Test Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Kind of Name -->

<xsd:simpleType name="OECDNameType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">

It is possible for stf documents to contain several names for the same party. This is a qualifier to indicate the type of a particular name. Such types include nicknames ('nick'), names under which a party does business ('dba' a short name for the entity, or a name that is used for public acquaintance instead of the official business name) etc.

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="OECD201">

<xsd:annotation>

<xsd:documentation>SMFAliasOrOther</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD202">

<xsd:annotation>

<xsd:documentation>indiv (individual)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD203">

<xsd:annotation>

<xsd:documentation>alias (alias)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD204">

<xsd:annotation>

<xsd:documentation>nick (nickname)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD205">

<xsd:annotation>

<xsd:documentation>aka (also known as)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD206">

<xsd:annotation>

<xsd:documentation>dba (doing business as)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD207">

<xsd:annotation>

<xsd:documentation>legal (legal name)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD208">

<xsd:annotation>

<xsd:documentation>atbirth (name at birth)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Type of the address considered from a legal point of view -->

<xsd:simpleType name="OECDLegalAddressType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business etc.)</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:token">

<xsd:enumeration value="OECD301">

<xsd:annotation>

<xsd:documentation>residentialOrBusiness</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD302">

<xsd:annotation>

<xsd:documentation>residential</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD303">

<xsd:annotation>

<xsd:documentation>business</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD304">

<xsd:annotation>

<xsd:documentation>registeredOffice</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD305">

<xsd:annotation>

<xsd:documentation>unspecified</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++ Reusable Complex types ++++++++++ -->

<!-- -->

<!-- Document specification: Data identifying and describing the document -->

<xsd:complexType name="DocSpec_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Document specification: Data identifying and describing the document, where

'document' here means the part of a message that is to transmit the data about a single block of CRS information. </xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="DocTypeIndic" type="stf:OECDDocTypeIndic_EnumType"/>

<xsd:element name="DocRefId" type="xsd:string">

<xsd:annotation>

<xsd:documentation xml:lang="en">Sender's unique identifier of this document </xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="CorrMessageRefId" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Reference id of the message of the document referred to if this is a correction</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="CorrDocRefId" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Reference id of the document referred to if this is correction</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

</xsd:schema>