CRS entity classification & reporting

involving Trusts, Companies & Partnership

Hotel Hilton, Nicosia, Cyprus | Friday, 28 September 2018

The Common Reporting Standard (CRS) explained through practical examples and multiple usual scenarios.

By  Zac Lucas 

 Head of Legal, CENTENAL

  • CRS entity classification overview

  • CRS entity interaction rules

  • OECD «FAQ-5» interaction rule implications

  • Active NFE exemptions

  • Classification as Investment Entity Reporting FI

  • Account reporting: case studies

  • Entity reporting: trusts, companies, partnerships

  • Trust and underlying company reporting obligations > Overlapping classifications

  • CRS Double (Multiple) Reporting

  • How to limit Double (Multiple) Reporting

  • CRS Anti-Avoidance

  • OECD Mandatory Disclosure Rules

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