Find out more about the Common Reporting Standard (CRS), country-by-country reporting requirements, the Foreign Account Tax Compliance Act (FATCA) and the exchange of rulings.
COVID-19 (novel coronavirus)
Due to the exceptional circumstances of COVID-19, the deadlines for NZFIs to submit their FATCA and CRS information to us - and the international deadlines for us to exchange information - have been extended by three months for the previous reporting period ended 31 March.
