FATCA, CRS, EOI
FATCA
- Foreign Account Tax Compliance Act (United States of America) (Implementation and Enforcement of International Governmental Agreement) Act 2017
- IRS Foreign Account Tax Compliance Act (FATCA)
- FATCA FAQs
- FATCA User Guide
- FATCA Schema Guide Version 2.0
- Single To Multiple GIIN
- IRS Website
CRS
- Antigua and Barbuda Tax Information Exchange Agreement Act 2002
- Automatic Exchange Of Financial Account Information Act 2016
- Automatic Exchange Of Financial Account Information Regulations 2017
- AEOI RFIA March 11 2022
- AEOIA AND AEOIR LEGISLATIVE AMENDMENTS FOR 2022
- AEOI STANDARD OPERATING MANUAL Ver 1 2022
- AEOI CRS COMPLIANCE FORM-10_MARCH_2022
- AEOI CRS FORM GUIDE 10_MARCH_2022
- COMMON REPORTING STANDARD USER GUIDE AND XML SCHEMA
- Download CRS User Guide Version 3.0(PDF)*
- Download XML Schema Version 2.0 (ZIP)*
- COMMON REPORTING STANDARD FURTHER GUIDANCE
- CRS-related Frequently Asked Questions
- CRS User Guide
- Standard for Automatic Exchange of Financial Account Information in Tax Matters (Second Edition)
- CRS CONTROLLING PERSONS Self Cert form
- CRS ENTITIES Self Cert Form
- CRS INDIVIDUAL Self Cert Form
- OECD Website
- INVITATION TO THE IRD FOR FATCA CRS MEETING AND TRAINING SESSIONS
2024/2025
- AEOI-CRS-The Standard compared with FATCA Model 1 IGA-5 March 2025
- AEOI-CRS-Frequently Asked Questions – 5 March 2025
- AEOI-CRS-Amended Common Reporting Standard XML Schema
- AEOI-CRS-Advisory-Recent Legislative Updates – 5 March 2025
- AEOI-CRS-Advisory-Addendum for Upcoming Changes to Standard-30 May 2025
- AEOI-CRS COMPLIANCE FORM UPDATE – 2025
- AEOI-CRS COMPLIANCE FORM GUIDE- UPDATE – 30 May 2025
- AEOI-CRS COMPLIANCE FORM – Update 2025
- AEOI – CRS – CIRCULARS – No 1 – TINs – IRD – 1 November 2024
- AEOI – CRS – CIRCULARS – No 2 – Date of Birth – IRD – 1 November 2024
- AEOI – CRS – CIRCULARS – No 3 – Self Certification – IRD – 1 November 2024
- AEOI – CRS – CIRCULARS – No 4 – Pre-existing Accounts – IRD – 1 November 2024
- AEOI – CRS – CIRCULARS – No 5 – Undocumented Accounts – IRD- 1 November 2024
- AEOI – CRS – CIRCULARS – No 6 – Anti Avoidance – Circumvention – IRD- 1 November 2024
- AEOI – CRS – CIRCULARS – No 7 – Excluded Accounts – IRD – 1 November 2024
- AEOI – CRS – CIRCULARS – No 8 – Commentary on the Standard – IRD – 1 November 2024
- CRS-IMPLEMENTATION-HANDBOOK-Second Edition
- 2025-AMENDMENT- No. of 2025-Automatic-Exchnage-of-Financial-Account-Information-Amendment-Act-2025
- OECD publication – 2 June 2025 – Consolidated text of the Common Reporting Standard 2025
- 2022- AMENDMENT – No.-14-of-2022-Automatic-Exchange-of-Financial-Account-Information-Amendment-Act-2022
- 2018 AMENDMENT – No .26 of 2018 – Automatic-Exchange-of -Financial- Account-Information-Act-2018
- 2016-No.-11-of-2016-Automatic-Exchange-of-Financial-Account-Information-Act-2016
Legal Ownership and Beneficial Ownership
- Competent Authority – Inland Revenue Department – Guidance Note on Complying with Beneficial Ownership – June 2024
- Law (Miscellaneous Amendments) Act 2024-No. 10 of 2024
- MLFT Guidelines for FIs Update 21 May 2024
- Companies (Amendment) ACT 2024-No. 11 of 2024
- Corporate Management and Trust Service Providers – Prescribed Form Regulations SI.2024-41
- International Business Corporations Act (Prescribed Forms) Regulations 2024. SI.2024-42
- International Foundations Prescribed Forms Regulations – SI. 2024-44
- International Limited Liability Companies- Prescribed Regulations SI. 2024-45
- International Trust Act – Prescribed Forms Reg SI.2024-43
- Typologies Beneficial Ownership Misuse of Legal Persons and Arrangements 2024
- Competent Authority – Inland Revenue Department – Guidance Note on Complying with Beneficial Ownership – November 2022
Inland Revenue Department Portal