Country-by-country reporting requirements have been published by the OECD as part of an agreed international tax reform package addressing base erosion and profit shifting. 

This form is intended to provide operational advice in the New Zealand context, for financial institutions that are implementing the CRS, and others who may have CRS (and FATCA) obligations.

As a Discretionary Investment Management Services (DIMS) provider, Custodian used by a DIMS provider, or Customer of a DIMS provider, you should consider whether you have obligations under the Common Reporting Standard (CRS).