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CRS


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
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