CRS shares all transactions in your account.
The forms get into tax residencies other than the US and Thailand.
Tax ID numbers for Thailand (only if required for your situation), Tax ID number for the US if a US person (usually social security number), other nation's Tax ID numbers if applicable.
The CRS implies that they know that US persons are subjects of the US IRS by default, unlike just about every other nation in the world as far as their tax authorities if you're left.
For US person's they want a US address but it's not OK for them to demand that on a W9 if you file to IRS with a non-US address.
As you say it is hard to generalise, if they have all the above are they really likely to uproot themselves and potentially family to save what in reality with personal allowances a relatively small amount of tax.
Mate, geez, how long you been on zthailand, if they can make many, they will celebrate anything, Christmas is become a thai celebration, same as Halloween and New Year ( a celebration they have 3 times a year.)
Check their birth certificate or passport where their sex is recorded if in doubt. Men play on mens team. Women play on women's. Tens of thousands of years of evolution and yet you are struggling with this most fundamentally basic of biological concepts?
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