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

   • 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)

5. Regulations

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

   • CRS Regulations - GN No. 42 of 2018

6. FAQs - Common Reporting Standard (CRS)

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. 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