Revenue eBrief No. 168/20
07 September 2020
Standard for Automatic Exchange of Financial Account Information in Tax Matters - The Common Reporting Standard (CRS)
Tax and Duty Manual Part 38-03-23 has been updated at section 10.
The update contains details of the release of CRS User Guide Version 3.0 and CRS XML Schema Version 2.0, which will be in use from 1 February 2021.