Revenue eBrief No. 198/23 – Common Reporting Standard (CRS)


Revenue eBrief No. 198/23

19 September 2023

Common Reporting Standard (CRS)

Tax and Duty Manual Part 38-03-23 provides guidance on domestic implementation issues relating to the Common Reporting Standard (CRS).

It has been updated with editorial changes and the deletion of obsolete material at paragraphs 18 and 19.

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