已有101个国家和地区确认了依《共同申报准则》(CRS）实施信息交换的意向，CRS的目的在于遏制跨境逃税国际合作，关于CRS，下列哪项是正确的?( ）A.在实施CRS的不同国家或地区之间，财务信息会自动交换B.CRS需要请求国向被请求国提出交换信息的申请C.通过CRS交换信息申请时需要提供涉税的证明材料D.通过CRS交换信息需要提出理由
已有101个国家和地区确认了依《共同申报准则》(CRS）实施信息交换的意向，CRS的目的在于遏制跨境逃税国际合作，关于CRS，下列哪项是正确的?( ）
A.在实施CRS的不同国家或地区之间，财务信息会自动交换
B.CRS需要请求国向被请求国提出交换信息的申请
C.通过CRS交换信息申请时需要提供涉税的证明材料
D.通过CRS交换信息需要提出理由
B.CRS需要请求国向被请求国提出交换信息的申请
C.通过CRS交换信息申请时需要提供涉税的证明材料
D.通过CRS交换信息需要提出理由
参考解析
解析：本题考查国际经济法领域的其他法律制度——国际税法。CRS与双边协定中的情报交换条款有所不同，双边协定中的情报交换是依申请进行的，并非自动完成，申请时需要提供涉税的证明材料。而CRS将是自动的、无需提供理由的信息交换。只有A正确。
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