guidance note fatca and crs...on 31 st may 2016 in this v ersion, following major changes hav e been...

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Page 1: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 2: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 3: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 4: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 5: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 6: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 7: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 8: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 9: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 10: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 11: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 12: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 13: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 14: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 15: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 16: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 17: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 18: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 19: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 20: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 21: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 22: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 23: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 24: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 25: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 26: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 27: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 28: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 29: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 30: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 31: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 32: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 33: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 34: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 35: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 36: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 37: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 38: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 39: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 40: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 41: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 42: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 43: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 44: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 45: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 46: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 47: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 48: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 49: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 50: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 51: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 52: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 53: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 54: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 55: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 56: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 57: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 58: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 59: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 60: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 61: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 62: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 63: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 64: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 65: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 66: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 67: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 68: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 69: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 70: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 71: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 72: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 73: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 74: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 75: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 76: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 77: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 78: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 79: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 80: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 81: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 82: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 83: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 84: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 85: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 86: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 87: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 88: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 89: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 90: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 91: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 92: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 93: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 94: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 95: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 96: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 97: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 98: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 99: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 100: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 101: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 102: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 103: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 104: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 105: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 106: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 107: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 108: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 109: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 110: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 111: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 112: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 113: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
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Page 118: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 119: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 120: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 121: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 122: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 123: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 124: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
Page 125: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated
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