About this Guide

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

When to use this Guide

• As a DIMS provider or Custodian
• The Common Reporting Standard
• financial institution (FI) for CRS purposes
• CRS due diligence obligations

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