Revenue eBrief No.161/21 – Common Reporting Standard (DAC2-CRS) – Passive NFEs with Controlling Persons in Multiple Jurisdictions
Revenue eBrief No. 161/21 24 August 2021 Common Reporting Standard (DAC2-CRS) – Passive NFEs with Controlling Persons in Multiple Jurisdictions Tax and Duty Manual Part 38-03-26 – Filing Guidelines for DAC2: Common Reporting Standard (CRS) – has been updated with guidance for Financial Institutions who are reporting Controlling Persons of Passive NFEs, when the Controlling Persons are […]
