CRS reporting is residency/tax residency reporting only.
However its only a matter of time before CRS goes down passport reporting also like FATCA. I am sure plenty of cash strapped countries would want to know what cash their non-resident nationals are holding abroad
. Especially those who took flight like the 10,000's of millionaire that ran from France.
I think the end game is this. All CRS countries agree to a new US style passport reporting and a new taxation based on nationality to help fight wealth flight. At the same time they agree to a 50% tax over all assets a citizen holds if they revoke their citizenship...i.e a new OECD exit taxation
. The end game is scary
.
P.S They already have very similar policy in place for U.S Citizens