Common Reporting Standard (CRS)

  1. Communique: List of Participating Jurisdictions (19.06.23)

  2. List of Participating Jurisdiction for CRS

  3. Income Tax (Common Reporting Standard) (Amendment No. 2) Regulations 2023

  4. Communique

  5. Regulations

  6. FAQs - Common Reporting Standard (CRS)

  7. List of Reportable Jurisdictions for CRS

  8. Common Reporting Standard

  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. List of Non-Reporting Financial Institutions and Excluded Accounts

  15. Common Reporting Standard (CRS) User Guide and Schema

  16. CRS by jurisdiction - Comprehensive overview of the legislation, regulations and guidance that jurisdictions have developed for the purpose of implementing the CRS.

  17. 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

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