Does PayPal report balance or turnover according to CRS at end of year?

PayPal

Seems they report the following:

• your name;
• your address;
• your country (or countries) of (deemed) tax residence;
• your Tax Identification Number(s) issued by your country or countries of tax residence, and, where applicable, your U.S. Tax Identification Number (U.S. TIN);
• your place and date of birth;
• your account number (or substitute account number, identifying your funds held);
• your account balance or value as at 31 December of any year during which the account is held;

1) So if you empty the account before Dec 31 you will get reported as holding 0$?

2) Or will they report turnover?

3) And does this apply to personal accounts or company accounts as well?

4) How to avoid this? Use dark PP accounts that are register in another name?

But how will you use these darks to take money out of paypal?

Let us say you have money in Paypal on fake name. Now you want to buy some stuff online or withdraw money to your bank account - not possible for merchants that check if paypal address is same as order address and paypal won't allow you to withdraw to your bank, then you need a darks same bank with same name. It is very, very complicated and also super risky in case you get stuck anywhere. How will you take the money out?

Well yeah, what is the point transferring money to real paypal if the paypal gets reported according to CRS anyway. Business is legit, just don't want to get on that CRS reporting list.