Japan: Updated FAQs on common reporting standard regime

Japan: Updated FAQs on common reporting standard regime

Japan’s tax agency updated a set of “frequently asked questions” (FAQs) on the automatic exchange of information (AEOI) reporting system under the common reporting standard (CRS) regime.


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The updated FAQs address, in part, items under the CRS XML schema. The updated rules are to be used for filing information returns after 1 November 2020.

Read a July 2020 report [PDF 69 KB] prepared by the KPMG member firm in Japan

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