Under Common Reporting Standard does PayPal report personal or business accounts as well?

PayPal

It does not mention here if PayPal reports business accounts under CRS.

Does anyone here have detailed info?

And if they do report, can't you avoid this in two ways:
1) Empty account at end of year (so 0$ gets reported)
2) Change up some info (wrong company name, incomplete address, fake ID number), so they would report wrong data.

Admin said:

You can setup the paypal account with fake documents but with your real name and picture, so you provide that to PP and withdraw the money to an EMI account with fake docs or your transfer it to your own bank account which will course you to be taxed.

That would defeat purpose. Ok, PayPal does not get reported, but rest of accounts get reported. Also, there is one problem with PayPal - you cannot withdraw money to account of another name. If PayPal is on name ABC DCA, then you can't withdraw to XBY BBY. The names have to match.

But I figured out that if you clear paypal at 0$ balance at end of year you should be fine since they confirmed they report only the balance at end of year.

So you use real name but fake birth date, address and personal ID? Won't they require passport and such to confirm your data?