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Common Reporting Standard - IRAS

Common Reporting Standard IRAS e-Tax Guide (Draft) Common Reporting Standard Common Reporting Standard 1 Published by Inland Revenue Authority of Singapore Published on 25 Aug 2017 The information provided is intended for better general understanding and is not intended to comprehensively address all possible issues that may arise. The contents are correct as at 25082017 and are provided on an as is basis without warranties of any kind. IRAS shall not be liable for any damages, expenses, costs or loss of any kind however caused as a result of, or in connection with your use of this user guide. While every effort has been made to ensure that the above information is consistent with existing policies and practice, should there be any changes, IRAS reserves the right to vary its position accordingly.

Common Reporting Standard 2 Preface This draft e-Tax Guide is intended to assist businesses and those affected by the Common Reporting Standard (“CRS)”, in particular Singaporean Financial

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