CRS by jurisdiction 2018

 

CRS by jurisdiction

This section will provide you with a jurisdiction-specific overview of the steps taken and choices made by jurisdictions in the context of implementing the Standard. The overview table below will show the current state of implementation of all committed jurisdictions in a single table. In case you would like to have more detailed information about the current state of implementation of the Standard in a particular jurisdiction, you will be able to access jurisdiction-specific legislation by clicking on the green tick relating to that jurisdiction. 

2017/2018

Last modified 21 June 2017 

A B C D E F G H I J K L M N P Q R S T U 

Jurisdiction

Committed to first exchange in 

Primary legislation 

Secondary legislation 

Guidance 

List of low risk non-reporting FIs and excluded accounts 

Domestic Reporting Format

Wider Approach 

Andorra_small Andorra 2018    n/a        narrow
Antigua and Barbuda_small Antigua y Barbuda 2018            
Aruba_small Aruba 2018            
Australia_small Australia  2018   n/a        

 Austria

2018     CRS optional 

Bahamas_small Bahamas

2018           narrow 

Bahrain_small Bahrain

2018         CRS   

Barbados_small Barbados

2018          

Belize_small Belize

2018         CRS   
 Brazil  2018            
Brunei Darussalam_small Brunei Darussalam 2018            
Jurisdiction  Committed to first exchange in  Primary legislation Secondary legislation Guidance  List of low risk non-reporting
FIs and excluded accounts 

Domestic Reporting Format

Wider Approach 
 Canada  2018    n/a      CRS  
 Chile 2018            
 China  2018            
Cook Islands_small Cook Islands 2018            
Costa Rica_small Costa Rica 2018          
Curaçao flag Curaçao 2018        
Dominica_small Dominica 2018            
Ghana_small Ghana 2018            
Grenada_small Grenada 2018            
Hong Kong, China_small Hong Kong (China) 2018 n/a        Optional 
 Indonesia  2018            
 Israel  2018          
Jurisdiction Committed to first exchange in  Primary legislation  Secondary legislation  Guidance  List of low risk non-reporting
FIs and excluded accounts 
Domestic Reporting Format Wider Approach 
 Japan  2018    
Kuwait Kuwait 2018            
 Lebanon 2018            
Marshall-Islands Marshall Islands 2018       n/a     
Macao (China)_small Macao (China) 2018            
Malaysia_small Malaysia 2018            
Mauritius_small Mauritius 2018

 

         
Monaco_small Monaco 2018       n/a   
Nauru_small Nauru 2018     n/a       
New Zealand_small New Zealand  2018   n/a         
Niue_small Niue 2018     n/a  
Pakistan_small Pakistan  2018            
Panama_small ‌Panama 2018          CRS
 Qatar 2018            
Russian Federation_small Russian Federation  2018          
Saint Kitts and Nevis_small Saint Kitts and Nevis 2018     n/a       
Jurisdiction Committed to first exchange in  Primary legislation

Secondary legislation

Guidance  List of low risk non-reporting
FIs and excluded accounts

Domestic Reporting Format

Wider Approach 
Samoa_small Samoa 2018   n/a         
Saint Lucia_small Saint Lucia 2018   n/a         
Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines 2018      n/a      
Saudi Arabia_small Saudi Arabia  2018            
Singapore_small Singapore 2018         CRS   
Sint Maarten flag Sint Marteen 2018     n/a       
Switzerland_small Switzerland  2018           Optional
Trinidad and Tobago_small Trinidad and Tobago  2018            
Turkey_small Turkey  2018     n/a       
United Arab Emirates_small United Arab Emirates 2018         CRS   
 Uruguay 2018            
Vanuatu_small Vanuatu 2018            

Disclaimer:

The jurisdiction-specific information published on the OECD AEOI Portal do not necessarily reflect the views of the OECD. While the AEOI Portal is run by the OECD, each jurisdiction is responsible for its jurisdiction-specific content and links to its own pages. The information in this section is (i) of a general nature only and not intended to address the specific circumstances of any particular individual or entity, (ii) not necessarily comprehensive, complete, accurate or up to date, (iii) sometimes linked to external sites over which the OECD has no control and for which the OECD assumes no responsibility and (iv) not professional or legal advice. If you need specific advice, you should always consult a specialist.

 

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