Common Reporting Standard (CRS)
- Communiqué : Extension of CRS reporting deadline (28.07.21)
- Communiqué : Common Errors (10.06.21)
- Communiqué : Extension of CRS reporting deadline (14.05.20)
- FAQs - Common Reporting Standard (CRS)
- Communiqué : Reporting of CRS (11.06.19)
- Income Tax (Common Reporting Standard)(Amendment) Regulations 2019
- List of Reportable Jurisdictions for CRS
- 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)
- Communiqué : Extension of CRS reporting deadline (26.07.18)
- CRS Regulations - GN No. 42 of 2018
- The CRS Implementation Handbook (Second Edition)
- CRS Position Paper
- The Common Reporting Standard ( CRS)
- Convention on Mutual Administrative Assistance in Tax Matters
- Multilateral Competent Authority Agreement (MCAA)
- Communiqué issued by the MRA on 22.12.15
- List of Non-Reporting Financial Institutions and Excluded Accounts
- Common Reporting Standard (CRS) User Guide and Schema
- CRS by jurisdiction - Comprehensive overview of the legislation, regulations and guidance that jurisdictions have developed for the purpose of implementing the CRS.
- 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