Common Reporting Standard (CRS)

1. Communique: List of Participating Jurisdictions (19.06.23)

2. Penalty Framework

3. List of Participating Jurisdiction for CRS

4. List of Reportable Jurisdictions for CRS

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

6. 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)

7. Regulations

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

   • CRS Regulations - GN No. 42 of 2018

8. FAQs - Common Reporting Standard (CRS)

9. 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)

10. The CRS Implementation Handbook (Second Edition)

11. CRS Position Paper

12. The Common Reporting Standard ( CRS)

13. Convention on Mutual Administrative Assistance in Tax Matters

14. Multilateral Competent Authority Agreement (MCAA)

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