Guernsey releases AEOI Bulletin 2019/3

On 24 May 2019, the States of Guernsey Revenue Service released Bulletin 2019/3 on the Foreign Account Tax Compliance Act (“FATCA”) and the Common Reporting Standard (“CRS”) (Link). The focal points are undocumented accounts and Tax Identification Number (“TIN”) clarification.

Further information on the Automatic Exchange of Information (“AEOI”) can be found on the Revenue’s websites for FATCA (Link) and for CRS (Link).

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