Ireland: Updated filing guidelines under CRS regime

Financial institutions reporting passive non-financial entities with “controlling persons” resident in multiple reportable jurisdictions

Financial institutions that are reporting passive non-financial entities

The Irish Revenue Commissioners issued updated filing guidelines under the common reporting standard (CRS) regime that provides guidance to financial institutions that are reporting passive non-financial entities with “controlling persons” resident in multiple reportable jurisdictions.
 

Read an August 2021 report [PDF 80 KB] prepared by the KPMG member firm in Ireland

 

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