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Common Reporting Standard (CRS) Guidance Notes

Common Reporting Standard (CRS). Guidance Notes 5 February 2018. Compliance Requirements for Income Tax (Automatic Exchange of Financial Account Information) Rules 2016. &. Income Tax (Automatic Exchange of Financial Account Information) (Amendment) Rules 2017. &. Labuan Business Activity Tax (Automatic Exchange of Financial Account Information) Regulations 2018. This is not a legal document. Whilst every effort is made to ensure that the information given in this guide is accurate, the Government of Malaysia should not be held responsible for any liability incurred or loss suffered, including without limitation, special, indirect, or consequential arising out of or related to the use or reliance of the information contained in it, whether by action in contract or tort or otherwise how so ever. ii Table of Contents 1. Objective .. 1. 2. Background.

Common Reporting Standard (CRS) Guidance Notes 5 February 2018 Compliance Requirements for Income Tax (Automatic Exchange of Financial Account

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