Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations (2021 Revision) https://www.ditc.ky/legislation-resources/tax-information-authority-international-tax-compliance-common-reporting-standard-regulations-2021-revision/
Tax Information Authority Act (2021 Revision) https://www.ditc.ky/legislation-resources/tax-information-authority-act-2021-revision/
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition https://www.ditc.ky/legislation-resources/standard-for-automatic-exchange-of-financial-account-information-in-tax-matters-second-edition/
OECD CRS Implementation Handbook https://www.ditc.ky/legislation-resources/oecd-crs-implementation-handbook/
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