What is the Common Reporting Standard (CRS) self-certification form?
The common reporting standard (CRS) is a multinational arrangement established to identify and report financial accounts held by non-resident taxpayers with the intention of combatting tax evasion. The CRS self-certification form is required to allow Morgan Stanley to determine where account holders are tax resident and to determine and fulfill our reporting obligations. New participants must complete this form as part of their identification process.