Common Reporting Standard (CRS)

1. Amended CRS

   • Communique: Addendum to the Multilateral Competent Authority Agreement (Amended CRS) (22.05.26)

   • Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information

   • Consolidated text of the Common Reporting Standard (2025)

   • XML Schema: User Guide for Tax Administrations

   • CRS Regulations

2. Common Reporting Standard (CRS) (09.02.26)

   • List of Participating Jurisdictions and Reportable Jurisdictions

   • Timing of Self-Certification for CRS

   • Companies treated as Non-Resident in Mauritius for CRS Purposes

3. Communique: List of Participating Jurisdictions (19.06.23)

4. Penalty Framework

5. List of Participating Jurisdiction for CRS

6. List of Reportable Jurisdictions for CRS

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

8. Communique

   • Extension of CRS reporting deadline (28.07.21)

   • Common Errors (10.06.21)

   • Extension of CRS reporting deadline (14.05.20)

   • Reporting of CRS (11.06.19)

   • Extension of CRS reporting deadline (26.07.18)

   • Implementation of CRS (22.12.15)

9. Regulations

   • Income Tax (Common Reporting Standard)(Amendment) Regulations 2019

   • CRS Regulations - GN No. 42 of 2018

10. FAQs - Common Reporting Standard (CRS)

11. 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)

12. The CRS Implementation Handbook (Second Edition)

13. CRS Position Paper

14. The Common Reporting Standard ( CRS)

15. Convention on Mutual Administrative Assistance in Tax Matters

16. Multilateral Competent Authority Agreement (MCAA)

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