In addition, a specific exchange of CRS will be organised on the basis of the relevant EU directive, EU-third country agreements and bilateral agreements such as the UK-CDOT agreements. 1. This is Circular SEBI cir/MIRSD/2/2015 of 26 August 2015 on the implementation of the Multilateral Agreement on Supervisory Authorities and the Foreign Account Tax Compliance Act. As of August 2020, there are more than 2500 bilateral exchanges that have been activated with respect to jurisdictions that have committed to exchanging CbC reports, and the first automatic exchange of CbC reports took place in June 2018. September 2015 are addressed to all intermediaries registered with SEBI. . . .
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