Common Reporting Standard (CRS)

1. Communiqué : Extension of CRS reporting deadline (28.07.21)
2. Communiqué : Common Errors (10.06.21)
3. Communiqué : Extension of CRS reporting deadline (14.05.20)
4. FAQs - Common Reporting Standard (CRS)
5. Communiqué : Reporting of CRS (11.06.19)
6. Income Tax (Common Reporting Standard)(Amendment) Regulations 2019
7. List of Reportable Jurisdictions for CRS
8. Common Reporting Standard
   • Communiqué : Amendment to the Guidance Notes on the Implementation of CRS (05.04.19)
   • Guidance Notes (Amended)
   • CRS Guidance Notes  (Track Changes)
9. Communiqué : Extension of CRS reporting deadline (26.07.18)
10. CRS Regulations - GN No. 42 of 2018
11. The CRS Implementation Handbook (Second Edition)
12. CRS Position Paper
13. The Common Reporting Standard ( CRS)
14. Convention on Mutual Administrative Assistance in Tax Matters
15. Multilateral Competent Authority Agreement (MCAA)
16. Communiqué issued by the MRA on 22.12.15
17. List of Non-Reporting Financial Institutions and Excluded Accounts
18. Common Reporting Standard (CRS) User Guide and Schema
19. CRS by jurisdiction - Comprehensive overview of the legislation, regulations and guidance that jurisdictions have developed for the purpose of implementing the CRS.
20. Tax Identification Numbers (TINs) and tax residency rules - Jurisdictions have made information available with respect to their TINs and tax residency rules to help both taxpayers and financial institutions to comply with their obligations under the CRS