Reporting
- If an entity account holder has controlling persons that are tax resident in multiple jurisdictions, do they need to be reported in separate filings?
- For account holders that are dual-resident in more than one reportable jurisdiction, do they need to be reported multiple times?
- Can I submit my filing in any other format, aside from XML?
- Is a separate filing required for each receiving jurisdiction, or can I submit an aggregated file with all of my reportable accounts?