Common Reporting Standard (CRS)

1. Communiqué : Extension of CRS reporting deadline (14.05.20)
2. FAQs - Common Reporting Standard (CRS)
3. Communiqué : Reporting of CRS (11.06.19)
4. Income Tax (Common Reporting Standard)(Amendment) Regulations 2019
5. List of Reportable Jurisdictions for CRS
6. 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)
7. Communiqué : Extension of CRS reporting deadline (26.07.18)
8. CRS Regulations - GN No. 42 of 2018
9. The CRS Implementation Handbook (Second Edition)
10. CRS Position Paper
11. The Common Reporting Standard ( CRS)
12. Convention on Mutual Administrative Assistance in Tax Matters
13. Multilateral Competent Authority Agreement (MCAA)
14. Communiqué issued by the MRA on 22.12.15
15. List of Non-Reporting Financial Institutions and Excluded Accounts
16. Common Reporting Standard (CRS) User Guide and Schema
17. CRS by jurisdiction - Comprehensive overview of the legislation, regulations and guidance that jurisdictions have developed for the purpose of implementing the CRS.
18. 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