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IR1050
Is the entity a Reporting NZ Financial Institution?
The CRS is a global framework for the collection, reporting and exchange of financial account information about people and entities investing outside of their tax residence jurisdiction.
IR1052
Is the Trust a Reporting NZ Financial Institution?
If a financial institution is a Reporting NZFI, it must identify accounts held by account holders who are foreign tax residents and, in certain circumstances, entities that are controlled by foreign tax residents.