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Anguilla Publishes Common Reporting Standard Guidance

by Mike Godfrey, Lowtax.net, Washington
04 August, 2017

Anguilla has published guidance on the Common Reporting Standard, the OECD's new international standard for the automatic exchange of financial account information in tax matters.

Under the CRS, Anguillian financial institutions are required to provide an annual return setting out certain information in relation to every reportable account the institution maintains. This information is then automatically shared with participating jurisdictions.

Anguilla's guidance is limited to the features of the CRS specific to the island. It supplements the OECD's commentaries, which are intended to illustrate or support interpretation of the CRS's provisions, to ensure its consistent application across participating jurisdictions.

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