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In this section
Exchange of information
Foreign trusts
Common Reporting Standard (CRS)
Automatic Exchange of Information and the Common Reporting Standard
Account holders and controlling persons
Important AEOI and CRS documents
CRS due diligence and reporting requirements for financial institutions
Key Common Reporting Standard dates
CRS registration and reporting
New country by country reporting requirements
Foreign Account Tax Compliance Act (FATCA)
New standard for exchange of cross-border information
Common Reporting Standard (CRS)
Find out about the global CRS for the AEOI. This section provides an overview and is limited to the obligations you may have under New Zealand domestic law.
Automatic Exchange of Information and the Common Reporting Standard
Find out about AEOI under the CRS.
Account holders and controlling persons
Find out who account holders and controlling persons are and what they need to do.
Financial institutions
Find out what financial institutions are for CRS purposes and what they need to do.
Important AEOI and CRS documents
You can find guidelines and reports relating to the AEOI and the CRS here.
CRS due diligence and reporting requirements for financial institutions
Find out about the CRS due diligence and reporting requirements.
CRS registration and reporting
Find out how to register with us for the CRS and submit disclosures.