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WWW.boonecountyjournal.com In Our 21st Year8155444430 The Boone County Journal March 31, 20171FRE E C O UN T YL O C A L N E WS, O P I N I O N & H I S T O RY Real Journalism for a Real D memoir ACY
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Common Reporting Standard (CRS) is an international standard for the automatic exchange of financial account information between tax authorities to help combat tax evasion.
Financial institutions such as banks, investment firms, and certain insurance companies are required to report information on financial accounts held by non-residents to their local tax authorities.
Financial institutions must collect information on reportable accounts, conduct due diligence to identify non-resident accounts, and report this information to the tax authorities in the prescribed format.
The purpose of CRS is to enhance transparency and combat tax evasion by enabling tax authorities to obtain information on financial accounts held by their residents in foreign jurisdictions.
Information such as the account holder's name, address, tax identification number, account balance, interest, dividends, and other income generated on the account must be reported.
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