Transcription of COMMON STANDARD ON REPORTING AND DUE …
{{id}} {{{paragraph}}}
Example: bankruptcy
COMMON STANDARD ON REPORTING AND DUE …
Page 1 of 22 The New Zealand CRS Applied STANDARD based on the OECD s COMMON STANDARD ON REPORTING AND DUE diligence FOR financial account information also known as the COMMON REPORTING STANDARD (CRS)1modified in accordance with New Zealand legislation2 applying as at 1 July 20173 This document reflects the CRS as amended by the modifications set out in Section 185O and Schedule 2 of the Tax Administration Act 1994. The reader should refer to Part 11B of the Tax Administration Act 1994 (in particular, sections 185N-185R) for further detail about the nature of their due diligence and REPORTING obligations and various options that they have available to them when carrying out such obligations. 1As approved by the OECD on 15 July 2014. It is available on the OECD s website at: 2 The Taxation (Business Tax, Exchange of information , and Remedial Matters) Act 2017. The Act was given the Royal assent on 21 February 2017.
Page 1 of 22 The New Zealand CRS Applied Standard . based on the OECD’s. COMMON STANDARD ON REPORTING AND DUE DILIGENCE FOR FINANCIAL ACCOUNT INFORMATION
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: