CRS Clarification

[liroyb]

@Martin Everson You seems like an expert in this field and would appreciate if you can clarify this for me - If non-US customer should be reported only to his country of residence, Why banks are asking for country of birth in their CRS forms? Why their local authorities will ask for this information to be forwarded? Is that considered 'indicia' by definition?

 

[liroyb]

In other words what I'm trying to understand is if:
Customer was born in country A, but relocated and live now in country B - the banks will report both countries, or only country B?