Transcription of Table of Contents - IRAS
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Table of Contents - IRAS
1 IRAS FAQs on the Common Reporting Standard (First published on 7 December 2016) Table of Contents A) GENERAL .. 2 B) FINANCIAL INSTITUTIONS .. 3 C) FINANCIAL ACCOUNTS .. 7 D) REPORTABLE ACCOUNTS .. 14 E) DUE DILIGENCE 17 F) REPORTING OBLIGATIONS .. 30 G) REGISTRATION REQUIREMENTS .. 34 H) DATA TRANSMISSION AND SAFEGUARDS .. 35 APPENDIX UPDATES TO IRAS FAQ ON THE COMMON REPORTING STANDARD .. 36 2 A) GENERAL Wider Approach The CRS set out in the Schedule to the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 ( The Schedule ) contains some differences to the CRS set out in OECD s Standard for Automatic Exchange of Financial Account Information in Tax Matters ( AEOI Standard ).
5 Conversely, if the trustee does not perform any of the activities or operations described in subparagraph (A)(6)(a) on behalf of , , defined
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