Common Reporting Standard obligations – For account holders and financial institutions
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Common Reporting Standard obligations – For account holders and financial institutions
Form Number: IR1220 / Form Code: IR1220
About this Guide
The Common Reporting Standard (CRS) is an Organisation for Economic Co-operation and Development (OECD) initiative to combat global tax evasion.
When to use this guide
All account holders will be asked to confirm their tax residency status this includes individuals, entities and persons that control financial accounts.
All financial institutions have CRS obligations, unless exempt.
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