Minister of Finance's Decision on implementing the Common Reporting Standard (CRS)

Contents

Article 1 - Definitions

Article 2 - Concerned financial institutions and accounts

Article 3 - Due Diligence Procedures

Article 4 - Financial Accounts Reporting

Article 5 - Preventing practices intended to circumvent reporting

Article 6 - Maintaining records and evidences

Article 7 - Penalties

Article 8 - General Provisions

Article 9 - Transitional Provisions

Article 10 - Enforceability