https://www.taxtmi.com/circulars?id=68765 Clarification explains that a Treaty Qualified Retirement Fund, while non-reporting under FATCA, is not non-reporting under the CRS and therefore must not be treated as non-reporting for non U.S. reportable accounts; a non-public fund of the armed forces is an active non-financial entity under the CRS and not a financial institution for non U.S. reportable accounts; and gratuity funds may be passive NFEs or reporting financial institutions depending on management, with certain accounts qualifying as excluded accounts if they meet retirement or conditional withdrawal conditions and monetary limits. en-us Wed, 26 Jul 2023 00:00:00 +0530 Tue, 26 Aug 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68765 Clarification explains that a Treaty Qualified Retirement Fund, while non-reporting under FATCA, is not non-reporting under the CRS and therefore must not be treated as non-reporting for non U.S. reportable accounts; a non-public fund of the armed forces is an active non-financial entity under the CRS and not a financial institution for non U.S. reportable accounts; and gratuity funds may be passive NFEs or reporting financial institutions depending on management, with certain accounts qualifying as excluded accounts if they meet retirement or conditional withdrawal conditions and monetary limits. Circulars Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68765