FAQs on the Common Reporting Standard
FAQs published by Revenue will be of interest if you are looking for information in relation to the implementation of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (The Common Reporting Standard or CRS) in Ireland.
The CRS requires financial institutions to obtain and report the tax identification number of non-resident account holders to the relevant tax authorities.
Revenue has also published updated publication from the OECD titled “Standard for Automatic Exchange of Financial Account Information in Tax Matters”.