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Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails6jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=7Page 7button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page7jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=7 data-page=7 class=ts-thumb lazyload alt=Page 7: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails7jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=8Page 8button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page8jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=8 data-page=8 class=ts-thumb lazyload alt=Page 8: Guidance Note FATCA and CRS - 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Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails16jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=17Page 17button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page17jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=17 data-page=17 class=ts-thumb lazyload alt=Page 17: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails17jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=18Page 18button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page18jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=18 data-page=18 class=ts-thumb lazyload alt=Page 18: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails18jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=19Page 19button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page19jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=19 data-page=19 class=ts-thumb lazyload alt=Page 19: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails19jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=20Page 20button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page20jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=20 data-page=20 class=ts-thumb lazyload alt=Page 20: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails20jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=21Page 21button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page21jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=21 data-page=21 class=ts-thumb lazyload alt=Page 21: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails21jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=22Page 22button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page22jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=22 data-page=22 class=ts-thumb lazyload alt=Page 22: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails22jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=23Page 23button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page23jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=23 data-page=23 class=ts-thumb lazyload alt=Page 23: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails23jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=24Page 24button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page24jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=24 data-page=24 class=ts-thumb lazyload alt=Page 24: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails24jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=25Page 25button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page25jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=25 data-page=25 class=ts-thumb lazyload alt=Page 25: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails25jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=26Page 26button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page26jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=26 data-page=26 class=ts-thumb lazyload alt=Page 26: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails26jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=27Page 27button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page27jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=27 data-page=27 class=ts-thumb lazyload alt=Page 27: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails27jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=28Page 28button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page28jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=28 data-page=28 class=ts-thumb lazyload alt=Page 28: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails28jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=29Page 29button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page29jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=29 data-page=29 class=ts-thumb lazyload alt=Page 29: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails29jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=30Page 30button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page30jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=30 data-page=30 class=ts-thumb lazyload alt=Page 30: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails30jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=31Page 31button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page31jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=31 data-page=31 class=ts-thumb lazyload alt=Page 31: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails31jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=32Page 32button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page32jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=32 data-page=32 class=ts-thumb lazyload alt=Page 32: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails32jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=33Page 33button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page33jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=33 data-page=33 class=ts-thumb lazyload alt=Page 33: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails33jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=34Page 34button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page34jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=34 data-page=34 class=ts-thumb lazyload alt=Page 34: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails34jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=35Page 35button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page35jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=35 data-page=35 class=ts-thumb lazyload alt=Page 35: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails35jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=36Page 36button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page36jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=36 data-page=36 class=ts-thumb lazyload alt=Page 36: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails36jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=37Page 37button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page37jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=37 data-page=37 class=ts-thumb lazyload alt=Page 37: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails37jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=38Page 38button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page38jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=38 data-page=38 class=ts-thumb lazyload alt=Page 38: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails38jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=39Page 39button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page39jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=39 data-page=39 class=ts-thumb lazyload alt=Page 39: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails39jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=40Page 40button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page40jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=40 data-page=40 class=ts-thumb lazyload alt=Page 40: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails40jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=41Page 41button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page41jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=41 data-page=41 class=ts-thumb lazyload alt=Page 41: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails41jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=42Page 42button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page42jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=42 data-page=42 class=ts-thumb lazyload alt=Page 42: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails42jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=43Page 43button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page43jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=43 data-page=43 class=ts-thumb lazyload alt=Page 43: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails43jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=44Page 44button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page44jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=44 data-page=44 class=ts-thumb lazyload alt=Page 44: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails44jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=45Page 45button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page45jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=45 data-page=45 class=ts-thumb lazyload alt=Page 45: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails45jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=46Page 46button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page46jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=46 data-page=46 class=ts-thumb lazyload alt=Page 46: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails46jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=47Page 47button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page47jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=47 data-page=47 class=ts-thumb lazyload alt=Page 47: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails47jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=48Page 48button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page48jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=48 data-page=48 class=ts-thumb lazyload alt=Page 48: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails48jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=49Page 49button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page49jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=49 data-page=49 class=ts-thumb lazyload alt=Page 49: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails49jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=50Page 50button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page50jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=50 data-page=50 class=ts-thumb lazyload alt=Page 50: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails50jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=51Page 51button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page51jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=51 data-page=51 class=ts-thumb lazyload alt=Page 51: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails51jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=52Page 52button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page52jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=52 data-page=52 class=ts-thumb lazyload alt=Page 52: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails52jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=53Page 53button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page53jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=53 data-page=53 class=ts-thumb lazyload alt=Page 53: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails53jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=54Page 54button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page54jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=54 data-page=54 class=ts-thumb lazyload alt=Page 54: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails54jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=55Page 55button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page55jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=55 data-page=55 class=ts-thumb lazyload alt=Page 55: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails55jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=56Page 56button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page56jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=56 data-page=56 class=ts-thumb lazyload alt=Page 56: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails56jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=57Page 57button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page57jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=57 data-page=57 class=ts-thumb lazyload alt=Page 57: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails57jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=58Page 58button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page58jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=58 data-page=58 class=ts-thumb lazyload alt=Page 58: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails58jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=59Page 59button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page59jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=59 data-page=59 class=ts-thumb lazyload alt=Page 59: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails59jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=60Page 60button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page60jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=60 data-page=60 class=ts-thumb lazyload alt=Page 60: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails60jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=61Page 61button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page61jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=61 data-page=61 class=ts-thumb lazyload alt=Page 61: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails61jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=62Page 62button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page62jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=62 data-page=62 class=ts-thumb lazyload alt=Page 62: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails62jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=63Page 63button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page63jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=63 data-page=63 class=ts-thumb lazyload alt=Page 63: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails63jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=64Page 64button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page64jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=64 data-page=64 class=ts-thumb lazyload alt=Page 64: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails64jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=65Page 65button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page65jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=65 data-page=65 class=ts-thumb lazyload alt=Page 65: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails65jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=66Page 66button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page66jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=66 data-page=66 class=ts-thumb lazyload alt=Page 66: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails66jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=67Page 67button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page67jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=67 data-page=67 class=ts-thumb lazyload alt=Page 67: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails67jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=68Page 68button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page68jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=68 data-page=68 class=ts-thumb lazyload alt=Page 68: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails68jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=69Page 69button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page69jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=69 data-page=69 class=ts-thumb lazyload alt=Page 69: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails69jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=70Page 70button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page70jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=70 data-page=70 class=ts-thumb lazyload alt=Page 70: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails70jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=71Page 71button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page71jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=71 data-page=71 class=ts-thumb lazyload alt=Page 71: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails71jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=72Page 72button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page72jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=72 data-page=72 class=ts-thumb lazyload alt=Page 72: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails72jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=73Page 73button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page73jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=73 data-page=73 class=ts-thumb lazyload alt=Page 73: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails73jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=74Page 74button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page74jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=74 data-page=74 class=ts-thumb lazyload alt=Page 74: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails74jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=75Page 75button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page75jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=75 data-page=75 class=ts-thumb lazyload alt=Page 75: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails75jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=76Page 76button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page76jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=76 data-page=76 class=ts-thumb lazyload alt=Page 76: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails76jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=77Page 77button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page77jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=77 data-page=77 class=ts-thumb lazyload alt=Page 77: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails77jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=78Page 78button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page78jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=78 data-page=78 class=ts-thumb lazyload alt=Page 78: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails78jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=79Page 79button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page79jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=79 data-page=79 class=ts-thumb lazyload alt=Page 79: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails79jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=80Page 80button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page80jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=80 data-page=80 class=ts-thumb lazyload alt=Page 80: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails80jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=81Page 81button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page81jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=81 data-page=81 class=ts-thumb lazyload alt=Page 81: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails81jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=82Page 82button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page82jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=82 data-page=82 class=ts-thumb lazyload alt=Page 82: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails82jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=83Page 83button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page83jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=83 data-page=83 class=ts-thumb lazyload alt=Page 83: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails83jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=84Page 84button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page84jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=84 data-page=84 class=ts-thumb lazyload alt=Page 84: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails84jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=85Page 85button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page85jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=85 data-page=85 class=ts-thumb lazyload alt=Page 85: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails85jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=86Page 86button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page86jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=86 data-page=86 class=ts-thumb lazyload alt=Page 86: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails86jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=87Page 87button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page87jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=87 data-page=87 class=ts-thumb lazyload alt=Page 87: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails87jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=88Page 88button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page88jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=88 data-page=88 class=ts-thumb lazyload alt=Page 88: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails88jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=89Page 89button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page89jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=89 data-page=89 class=ts-thumb lazyload alt=Page 89: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails89jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=90Page 90button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page90jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=90 data-page=90 class=ts-thumb lazyload alt=Page 90: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails90jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=91Page 91button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page91jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=91 data-page=91 class=ts-thumb lazyload alt=Page 91: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails91jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=92Page 92button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page92jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=92 data-page=92 class=ts-thumb lazyload alt=Page 92: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails92jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=93Page 93button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page93jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=93 data-page=93 class=ts-thumb lazyload alt=Page 93: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails93jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=94Page 94button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page94jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=94 data-page=94 class=ts-thumb lazyload alt=Page 94: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails94jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=95Page 95button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page95jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=95 data-page=95 class=ts-thumb lazyload alt=Page 95: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails95jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=96Page 96button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page96jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=96 data-page=96 class=ts-thumb lazyload alt=Page 96: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails96jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=97Page 97button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page97jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=97 data-page=97 class=ts-thumb lazyload alt=Page 97: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails97jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=98Page 98button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page98jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=98 data-page=98 class=ts-thumb lazyload alt=Page 98: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails98jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=99Page 99button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page99jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=99 data-page=99 class=ts-thumb lazyload alt=Page 99: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails99jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=100Page 100button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page100jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=100 data-page=100 class=ts-thumb lazyload alt=Page 100: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails100jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=101Page 101button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page101jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=101 data-page=101 class=ts-thumb lazyload alt=Page 101: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails101jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=102Page 102button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page102jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=102 data-page=102 class=ts-thumb lazyload alt=Page 102: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails102jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=103Page 103button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page103jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=103 data-page=103 class=ts-thumb lazyload alt=Page 103: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails103jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=104Page 104button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page104jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=104 data-page=104 class=ts-thumb lazyload alt=Page 104: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails104jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=105Page 105button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page105jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=105 data-page=105 class=ts-thumb lazyload alt=Page 105: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails105jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=106Page 106button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page106jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=106 data-page=106 class=ts-thumb lazyload alt=Page 106: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails106jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=107Page 107button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page107jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=107 data-page=107 class=ts-thumb lazyload alt=Page 107: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails107jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=108Page 108button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page108jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=108 data-page=108 class=ts-thumb lazyload alt=Page 108: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails108jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=109Page 109button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page109jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=109 data-page=109 class=ts-thumb lazyload alt=Page 109: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails109jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=110Page 110button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page110jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=110 data-page=110 class=ts-thumb lazyload alt=Page 110: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails110jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=111Page 111button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page111jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=111 data-page=111 class=ts-thumb lazyload alt=Page 111: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails111jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=112Page 112button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page112jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=112 data-page=112 class=ts-thumb lazyload alt=Page 112: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails112jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=113Page 113button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page113jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=113 data-page=113 class=ts-thumb lazyload alt=Page 113: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails113jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=114Page 114button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page114jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=114 data-page=114 class=ts-thumb lazyload alt=Page 114: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails114jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=115Page 115button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page115jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=115 data-page=115 class=ts-thumb lazyload alt=Page 115: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails115jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=116Page 116button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page116jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=116 data-page=116 class=ts-thumb lazyload alt=Page 116: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails116jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=117Page 117button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page117jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=117 data-page=117 class=ts-thumb lazyload alt=Page 117: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails117jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=118Page 118button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page118jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=118 data-page=118 class=ts-thumb lazyload alt=Page 118: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails118jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=119Page 119button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page119jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=119 data-page=119 class=ts-thumb lazyload alt=Page 119: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails119jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=120Page 120button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page120jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=120 data-page=120 class=ts-thumb lazyload alt=Page 120: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails120jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=121Page 121button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page121jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=121 data-page=121 class=ts-thumb lazyload alt=Page 121: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails121jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=122Page 122button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page122jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=122 data-page=122 class=ts-thumb lazyload alt=Page 122: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails122jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=123Page 123button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page123jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=123 data-page=123 class=ts-thumb lazyload alt=Page 123: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails123jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=124Page 124button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page124jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=124 data-page=124 class=ts-thumb lazyload alt=Page 124: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails124jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=125Page 125button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page125jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=125 data-page=125 class=ts-thumb lazyload alt=Page 125: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails125jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=126Page 126button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page126jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=126 data-page=126 class=ts-thumb lazyload alt=Page 126: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails126jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=127Page 127button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page127jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=127 data-page=127 class=ts-thumb lazyload alt=Page 127: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails127jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=128Page 128button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page128jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=128 data-page=128 class=ts-thumb lazyload alt=Page 128: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails128jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=129Page 129button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page129jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=129 data-page=129 class=ts-thumb lazyload alt=Page 129: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails129jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=130Page 130button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page130jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=130 data-page=130 class=ts-thumb lazyload alt=Page 130: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails130jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=131Page 131button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page131jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=131 data-page=131 class=ts-thumb lazyload alt=Page 131: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails131jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=132Page 132button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page132jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=132 data-page=132 class=ts-thumb lazyload alt=Page 132: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails132jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=133Page 133button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page133jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=133 data-page=133 class=ts-thumb lazyload alt=Page 133: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails133jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=134Page 134button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page134jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=134 data-page=134 class=ts-thumb lazyload alt=Page 134: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails134jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=135Page 135button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page135jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=135 data-page=135 class=ts-thumb lazyload alt=Page 135: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails135jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=136Page 136button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page136jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=136 data-page=136 class=ts-thumb lazyload alt=Page 136: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails136jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=137Page 137button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page137jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=137 data-page=137 class=ts-thumb lazyload alt=Page 137: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails137jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=138Page 138button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page138jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=138 data-page=138 class=ts-thumb lazyload alt=Page 138: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails138jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=139Page 139button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page139jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=139 data-page=139 class=ts-thumb lazyload alt=Page 139: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails139jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=140Page 140button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page140jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=140 data-page=140 class=ts-thumb lazyload alt=Page 140: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails140jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=141Page 141button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page141jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=141 data-page=141 class=ts-thumb lazyload alt=Page 141: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails141jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=142Page 142button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page142jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=142 data-page=142 class=ts-thumb lazyload alt=Page 142: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails142jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=143Page 143button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page143jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=143 data-page=143 class=ts-thumb lazyload alt=Page 143: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails143jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=144Page 144button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page144jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=144 data-page=144 class=ts-thumb lazyload alt=Page 144: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails144jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=145Page 145button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page145jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=145 data-page=145 class=ts-thumb lazyload alt=Page 145: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails145jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=146Page 146button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page146jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=146 data-page=146 class=ts-thumb lazyload alt=Page 146: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails146jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=147Page 147button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page147jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=147 data-page=147 class=ts-thumb lazyload alt=Page 147: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails147jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=148Page 148button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page148jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=148 data-page=148 class=ts-thumb lazyload alt=Page 148: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails148jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=149Page 149button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page149jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=149 data-page=149 class=ts-thumb lazyload alt=Page 149: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails149jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=150Page 150button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page150jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=150 data-page=150 class=ts-thumb lazyload alt=Page 150: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails150jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=151Page 151button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page151jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=151 data-page=151 class=ts-thumb lazyload alt=Page 151: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails151jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=152Page 152button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page152jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=152 data-page=152 class=ts-thumb lazyload alt=Page 152: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails152jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=153Page 153button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page153jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=153 data-page=153 class=ts-thumb lazyload alt=Page 153: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails153jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=154Page 154button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page154jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=154 data-page=154 class=ts-thumb lazyload alt=Page 154: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails154jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=155Page 155button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page155jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=155 data-page=155 class=ts-thumb lazyload alt=Page 155: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails155jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=156Page 156button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page156jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=156 data-page=156 class=ts-thumb lazyload alt=Page 156: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails156jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=157Page 157button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page157jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=157 data-page=157 class=ts-thumb lazyload alt=Page 157: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails157jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=158Page 158button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page158jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=158 data-page=158 class=ts-thumb lazyload alt=Page 158: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails158jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=159Page 159button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page159jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=159 data-page=159 class=ts-thumb lazyload alt=Page 159: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails159jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=160Page 160button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page160jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=160 data-page=160 class=ts-thumb lazyload alt=Page 160: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails160jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=161Page 161button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page161jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=161 data-page=161 class=ts-thumb lazyload alt=Page 161: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails161jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=162Page 162button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page162jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=162 data-page=162 class=ts-thumb lazyload alt=Page 162: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails162jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=163Page 163button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page163jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=163 data-page=163 class=ts-thumb lazyload alt=Page 163: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails163jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=164Page 164button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page164jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=164 data-page=164 class=ts-thumb lazyload alt=Page 164: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails164jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=165Page 165button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page165jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=165 data-page=165 class=ts-thumb lazyload alt=Page 165: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails165jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=166Page 166button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page166jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=166 data-page=166 class=ts-thumb lazyload alt=Page 166: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails166jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=167Page 167button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page167jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=167 data-page=167 class=ts-thumb lazyload alt=Page 167: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails167jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=168Page 168button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page168jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=168 data-page=168 class=ts-thumb lazyload alt=Page 168: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails168jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=169Page 169button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page169jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=169 data-page=169 class=ts-thumb lazyload alt=Page 169: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails169jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=170Page 170button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page170jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=170 data-page=170 class=ts-thumb lazyload alt=Page 170: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails170jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=171Page 171button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page171jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=171 data-page=171 class=ts-thumb lazyload alt=Page 171: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails171jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=172Page 172button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page172jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=172 data-page=172 class=ts-thumb lazyload alt=Page 172: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails172jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=173Page 173button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page173jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=173 data-page=173 class=ts-thumb lazyload alt=Page 173: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails173jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=174Page 174button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page174jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=174 data-page=174 class=ts-thumb lazyload alt=Page 174: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails174jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=175Page 175button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page175jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=175 data-page=175 class=ts-thumb lazyload alt=Page 175: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails175jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=176Page 176button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page176jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=176 data-page=176 class=ts-thumb lazyload alt=Page 176: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails176jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=177Page 177button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page177jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=177 data-page=177 class=ts-thumb lazyload alt=Page 177: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails177jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=178Page 178button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page178jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=178 data-page=178 class=ts-thumb lazyload alt=Page 178: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails178jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=179Page 179button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page179jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=179 data-page=179 class=ts-thumb lazyload alt=Page 179: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails179jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=180Page 180button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page180jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=180 data-page=180 class=ts-thumb lazyload alt=Page 180: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails180jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=181Page 181button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page181jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=181 data-page=181 class=ts-thumb lazyload alt=Page 181: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails181jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=182Page 182button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page182jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=182 data-page=182 class=ts-thumb lazyload alt=Page 182: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails182jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=183Page 183button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page183jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=183 data-page=183 class=ts-thumb lazyload alt=Page 183: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails183jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=184Page 184button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page184jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=184 data-page=184 class=ts-thumb lazyload alt=Page 184: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails184jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=185Page 185button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page185jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=185 data-page=185 class=ts-thumb lazyload alt=Page 185: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails185jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=186Page 186button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page186jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=186 data-page=186 class=ts-thumb lazyload alt=Page 186: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails186jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=187Page 187button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page187jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=187 data-page=187 class=ts-thumb lazyload alt=Page 187: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails187jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=188Page 188button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page188jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=188 data-page=188 class=ts-thumb lazyload alt=Page 188: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails188jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=189Page 189button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page189jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=189 data-page=189 class=ts-thumb lazyload alt=Page 189: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails189jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=190Page 190button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page190jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=190 data-page=190 class=ts-thumb lazyload alt=Page 190: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails190jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=191Page 191button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page191jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=191 data-page=191 class=ts-thumb lazyload alt=Page 191: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails191jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=192Page 192button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page192jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=192 data-page=192 class=ts-thumb lazyload alt=Page 192: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails192jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=193Page 193button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page193jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=193 data-page=193 class=ts-thumb lazyload alt=Page 193: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails193jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=194Page 194button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page194jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=194 data-page=194 class=ts-thumb lazyload alt=Page 194: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails194jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=195Page 195button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page195jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=195 data-page=195 class=ts-thumb lazyload alt=Page 195: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails195jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=196Page 196button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page196jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=196 data-page=196 class=ts-thumb lazyload alt=Page 196: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails196jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=197Page 197button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page197jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=197 data-page=197 class=ts-thumb lazyload alt=Page 197: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails197jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=198Page 198button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page198jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=198 data-page=198 class=ts-thumb lazyload alt=Page 198: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails198jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=199Page 199button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page199jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=199 data-page=199 class=ts-thumb lazyload alt=Page 199: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails199jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=200Page 200button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page200jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=200 data-page=200 class=ts-thumb lazyload alt=Page 200: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails200jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=201Page 201button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page201jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=201 data-page=201 class=ts-thumb lazyload alt=Page 201: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails201jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=202Page 202button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page202jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=202 data-page=202 class=ts-thumb lazyload alt=Page 202: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails202jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=203Page 203button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page203jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=203 data-page=203 class=ts-thumb lazyload alt=Page 203: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails203jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=204Page 204button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page204jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=204 data-page=204 class=ts-thumb lazyload alt=Page 204: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails204jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=205Page 205button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page205jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=205 data-page=205 class=ts-thumb lazyload alt=Page 205: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails205jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=206Page 206button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page206jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=206 data-page=206 class=ts-thumb lazyload alt=Page 206: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails206jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=207Page 207button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page207jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=207 data-page=207 class=ts-thumb lazyload alt=Page 207: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails207jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=208Page 208button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page208jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=208 data-page=208 class=ts-thumb lazyload alt=Page 208: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails208jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=209Page 209button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page209jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=209 data-page=209 class=ts-thumb lazyload alt=Page 209: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails209jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=210Page 210button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page210jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=210 data-page=210 class=ts-thumb lazyload alt=Page 210: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails210jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=211Page 211button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page211jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=211 data-page=211 class=ts-thumb lazyload alt=Page 211: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails211jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=212Page 212button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page212jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=212 data-page=212 class=ts-thumb lazyload alt=Page 212: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails212jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=213Page 213button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page213jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=213 data-page=213 class=ts-thumb lazyload alt=Page 213: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails213jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=214Page 214button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page214jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=214 data-page=214 class=ts-thumb lazyload alt=Page 214: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails214jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=215Page 215button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page215jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=215 data-page=215 class=ts-thumb lazyload alt=Page 215: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails215jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=216Page 216button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page216jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=216 data-page=216 class=ts-thumb lazyload alt=Page 216: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails216jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=217Page 217button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page217jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=217 data-page=217 class=ts-thumb lazyload alt=Page 217: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails217jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=218Page 218button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page218jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=218 data-page=218 class=ts-thumb lazyload alt=Page 218: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails218jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=219Page 219button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page219jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=219 data-page=219 class=ts-thumb lazyload alt=Page 219: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails219jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=220Page 220button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page220jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=220 data-page=220 class=ts-thumb lazyload alt=Page 220: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails220jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=221Page 221button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page221jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=221 data-page=221 class=ts-thumb lazyload alt=Page 221: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails221jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=222Page 222button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page222jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=222 data-page=222 class=ts-thumb lazyload alt=Page 222: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails222jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=223Page 223button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page223jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=223 data-page=223 class=ts-thumb lazyload alt=Page 223: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails223jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=224Page 224button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page224jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=224 data-page=224 class=ts-thumb lazyload alt=Page 224: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails224jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=225Page 225button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page225jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=225 data-page=225 class=ts-thumb lazyload alt=Page 225: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails225jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=226Page 226button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page226jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=226 data-page=226 class=ts-thumb lazyload alt=Page 226: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails226jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=227Page 227button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page227jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=227 data-page=227 class=ts-thumb lazyload alt=Page 227: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails227jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=228Page 228button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page228jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=228 data-page=228 class=ts-thumb lazyload alt=Page 228: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails228jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=229Page 229button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page229jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=229 data-page=229 class=ts-thumb lazyload alt=Page 229: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails229jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=230Page 230button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page230jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=230 data-page=230 class=ts-thumb lazyload alt=Page 230: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails230jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=231Page 231button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page231jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=231 data-page=231 class=ts-thumb lazyload alt=Page 231: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails231jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=232Page 232button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page232jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=232 data-page=232 class=ts-thumb lazyload alt=Page 232: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails232jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=233Page 233button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page233jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=233 data-page=233 class=ts-thumb lazyload alt=Page 233: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails233jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=234Page 234button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page234jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=234 data-page=234 class=ts-thumb lazyload alt=Page 234: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails234jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=235Page 235button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page235jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=235 data-page=235 class=ts-thumb lazyload alt=Page 235: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails235jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=236Page 236button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page236jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=236 data-page=236 class=ts-thumb lazyload alt=Page 236: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails236jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=237Page 237button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page237jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=237 data-page=237 class=ts-thumb lazyload alt=Page 237: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails237jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=238Page 238button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page238jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=238 data-page=238 class=ts-thumb lazyload alt=Page 238: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails238jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=239Page 239button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page239jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=239 data-page=239 class=ts-thumb lazyload alt=Page 239: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails239jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=240Page 240button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page240jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=240 data-page=240 class=ts-thumb lazyload alt=Page 240: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails240jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=241Page 241button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page241jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=241 data-page=241 class=ts-thumb lazyload alt=Page 241: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails241jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=242Page 242button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page242jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=242 data-page=242 class=ts-thumb lazyload alt=Page 242: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails242jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=243Page 243button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page243jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=243 data-page=243 class=ts-thumb lazyload alt=Page 243: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails243jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=244Page 244button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page244jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=244 data-page=244 class=ts-thumb lazyload alt=Page 244: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails244jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=245Page 245button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page245jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=245 data-page=245 class=ts-thumb lazyload alt=Page 245: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails245jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=246Page 246button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page246jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=246 data-page=246 class=ts-thumb lazyload alt=Page 246: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails246jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=247Page 247button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page247jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=247 data-page=247 class=ts-thumb lazyload alt=Page 247: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails247jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=248Page 248button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page248jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=248 data-page=248 class=ts-thumb lazyload alt=Page 248: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails248jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=249Page 249button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page249jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=249 data-page=249 class=ts-thumb lazyload alt=Page 249: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails249jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=250Page 250button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page250jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=250 data-page=250 class=ts-thumb lazyload alt=Page 250: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails250jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=251Page 251button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page251jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=251 data-page=251 class=ts-thumb lazyload alt=Page 251: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails251jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=252Page 252button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page252jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=252 data-page=252 class=ts-thumb lazyload alt=Page 252: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails252jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=253Page 253button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page253jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=253 data-page=253 class=ts-thumb lazyload alt=Page 253: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails253jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=254Page 254button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page254jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=254 data-page=254 class=ts-thumb lazyload alt=Page 254: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails254jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=255Page 255button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page255jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=255 data-page=255 class=ts-thumb lazyload alt=Page 255: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails255jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=256Page 256button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page256jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=256 data-page=256 class=ts-thumb lazyload alt=Page 256: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails256jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=257Page 257button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page257jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=257 data-page=257 class=ts-thumb lazyload alt=Page 257: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails257jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=258Page 258button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page258jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=258 data-page=258 class=ts-thumb lazyload alt=Page 258: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails258jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=259Page 259button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page259jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=259 data-page=259 class=ts-thumb lazyload alt=Page 259: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails259jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=260Page 260button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page260jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=260 data-page=260 class=ts-thumb lazyload alt=Page 260: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails260jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=261Page 261button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page261jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=261 data-page=261 class=ts-thumb lazyload alt=Page 261: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails261jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=262Page 262button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page262jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=262 data-page=262 class=ts-thumb lazyload alt=Page 262: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails262jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=263Page 263button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page263jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=263 data-page=263 class=ts-thumb lazyload alt=Page 263: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails263jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=264Page 264button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page264jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=264 data-page=264 class=ts-thumb lazyload alt=Page 264: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails264jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=265Page 265button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page265jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=265 data-page=265 class=ts-thumb lazyload alt=Page 265: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails265jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=266Page 266button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page266jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=266 data-page=266 class=ts-thumb lazyload alt=Page 266: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails266jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=267Page 267button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page267jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=267 data-page=267 class=ts-thumb lazyload alt=Page 267: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails267jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=268Page 268button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page268jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=268 data-page=268 class=ts-thumb lazyload alt=Page 268: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails268jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=269Page 269button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page269jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=269 data-page=269 class=ts-thumb lazyload alt=Page 269: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails269jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=270Page 270button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page270jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=270 data-page=270 class=ts-thumb lazyload alt=Page 270: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails270jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=271Page 271button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page271jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=271 data-page=271 class=ts-thumb lazyload alt=Page 271: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails271jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=272Page 272button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page272jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=272 data-page=272 class=ts-thumb lazyload alt=Page 272: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails272jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=273Page 273button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page273jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=273 data-page=273 class=ts-thumb lazyload alt=Page 273: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails273jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=274Page 274button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page274jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=274 data-page=274 class=ts-thumb lazyload alt=Page 274: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails274jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=275Page 275button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page275jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=275 data-page=275 class=ts-thumb lazyload alt=Page 275: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails275jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=276Page 276button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page276jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=276 data-page=276 class=ts-thumb lazyload alt=Page 276: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails276jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=277Page 277button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page277jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=277 data-page=277 class=ts-thumb lazyload alt=Page 277: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails277jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=278Page 278button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page278jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=278 data-page=278 class=ts-thumb lazyload alt=Page 278: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails278jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=279Page 279button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page279jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=279 data-page=279 class=ts-thumb lazyload alt=Page 279: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails279jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=280Page 280button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page280jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=280 data-page=280 class=ts-thumb lazyload alt=Page 280: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails280jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=281Page 281button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page281jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=281 data-page=281 class=ts-thumb lazyload alt=Page 281: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails281jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=282Page 282button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page282jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=282 data-page=282 class=ts-thumb lazyload alt=Page 282: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails282jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=283Page 283button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page283jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=283 data-page=283 class=ts-thumb lazyload alt=Page 283: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails283jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=284Page 284button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page284jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=284 data-page=284 class=ts-thumb lazyload alt=Page 284: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails284jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=285Page 285button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page285jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=285 data-page=285 class=ts-thumb lazyload alt=Page 285: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails285jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=286Page 286button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page286jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=286 data-page=286 class=ts-thumb lazyload alt=Page 286: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails286jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=287Page 287button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page287jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=287 data-page=287 class=ts-thumb lazyload alt=Page 287: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails287jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=288Page 288button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page288jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=288 data-page=288 class=ts-thumb lazyload alt=Page 288: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails288jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=289Page 289button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page289jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=289 data-page=289 class=ts-thumb lazyload alt=Page 289: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails289jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=290Page 290button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page290jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=290 data-page=290 class=ts-thumb lazyload alt=Page 290: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails290jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=291Page 291button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page291jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=291 data-page=291 class=ts-thumb lazyload alt=Page 291: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails291jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=292Page 292button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page292jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=292 data-page=292 class=ts-thumb lazyload alt=Page 292: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails292jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=293Page 293button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page293jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=293 data-page=293 class=ts-thumb lazyload alt=Page 293: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails293jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=294Page 294button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page294jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=294 data-page=294 class=ts-thumb lazyload alt=Page 294: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails294jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=295Page 295button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page295jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=295 data-page=295 class=ts-thumb lazyload alt=Page 295: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails295jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=296Page 296button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page296jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=296 data-page=296 class=ts-thumb lazyload alt=Page 296: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails296jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=297Page 297button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page297jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=297 data-page=297 class=ts-thumb lazyload alt=Page 297: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails297jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=298Page 298button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page298jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=298 data-page=298 class=ts-thumb lazyload alt=Page 298: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails298jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=299Page 299button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page299jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=299 data-page=299 class=ts-thumb lazyload alt=Page 299: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails299jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=300Page 300button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page300jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=300 data-page=300 class=ts-thumb lazyload alt=Page 300: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails300jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=301Page 301button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page301jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=301 data-page=301 class=ts-thumb lazyload alt=Page 301: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails301jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=302Page 302button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page302jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=302 data-page=302 class=ts-thumb lazyload alt=Page 302: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails302jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=303Page 303button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page303jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=303 data-page=303 class=ts-thumb lazyload alt=Page 303: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails303jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=304Page 304button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page304jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=304 data-page=304 class=ts-thumb lazyload alt=Page 304: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails304jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=305Page 305button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page305jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=305 data-page=305 class=ts-thumb lazyload alt=Page 305: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails305jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=306Page 306button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page306jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=306 data-page=306 class=ts-thumb lazyload alt=Page 306: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails306jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=307Page 307button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page307jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=307 data-page=307 class=ts-thumb lazyload alt=Page 307: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails307jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=308Page 308button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page308jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=308 data-page=308 class=ts-thumb lazyload alt=Page 308: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails308jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=309Page 309button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page309jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=309 data-page=309 class=ts-thumb lazyload alt=Page 309: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails309jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=310Page 310button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page310jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=310 data-page=310 class=ts-thumb lazyload alt=Page 310: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails310jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=311Page 311button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page311jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=311 data-page=311 class=ts-thumb lazyload alt=Page 311: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails311jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=312Page 312button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page312jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=312 data-page=312 class=ts-thumb lazyload alt=Page 312: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails312jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=313Page 313button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page313jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=313 data-page=313 class=ts-thumb lazyload alt=Page 313: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails313jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=314Page 314button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page314jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=314 data-page=314 class=ts-thumb lazyload alt=Page 314: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails314jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=315Page 315button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page315jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=315 data-page=315 class=ts-thumb lazyload alt=Page 315: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails315jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=316Page 316button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page316jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=316 data-page=316 class=ts-thumb lazyload alt=Page 316: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails316jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=317Page 317button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page317jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=317 data-page=317 class=ts-thumb lazyload alt=Page 317: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails317jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=318Page 318button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page318jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=318 data-page=318 class=ts-thumb lazyload alt=Page 318: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails318jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=319Page 319button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page319jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=319 data-page=319 class=ts-thumb lazyload alt=Page 319: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails319jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=320Page 320button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page320jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=320 data-page=320 class=ts-thumb lazyload alt=Page 320: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails320jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=321Page 321button div class=ts-imagea href=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5page321jpg target=_blank img data-url=guidance-note-fatca-and-crs-income-tax-guidance-note-on-fatca-and-crs-disclaimerhtmlpage=321 data-page=321 class=ts-thumb lazyload alt=Page 321: Guidance Note FATCA and CRS - Income Tax · PDF fileGuidance Note on FATCA and CRS Disclaimer: The world map on the cover is not accurate and is for illustration purpose only FOREWORD loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader043vdocumentsnetreader043viewer20220304095a9114747f8b9adb648ea35ehtml5thumbnails321jpg width=140 height=200 adivdiv
