IEIM740020 | Reporting Triggers for Intermediaries

There is a requirement to make a report of a CRS avoidance arrangement or opaque offshore structure within thirty days of the earliest of the following:

(a) the day after the CRS avoidance arrangement or opaque offshore structure is made available for implementation; or

(b) relevant services are provided in respect of the CRS avoidance arrangement or opaque offshore structure.

(a) Applies to promoters of arrangements or structures.

(b) Applies to service providers who provide assistance or advice in relation to arrangements or structures.