CRS by jurisdiction 2018

 

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. 

2017/2018/2019/2020

(Click here for breakdown of updates)

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	2018						narrow
Antigua y Barbuda	2018
‌ Aruba	2018
Australia	2018		n/a
Austria	2018					CRS	optional
Azerbaijan	2018
Bahamas	2018
Bahrain	2018			n/a	n/a	CRS
Barbados	2018
Belize	2018					CRS
Brazil	2018				n/a
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		n/a			CRS
China	2018
Cook Islands	2018					CRS
Costa Rica	2018
Curaçao	2018
Dominica	2018
Greenland	2018
Grenada	2018
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
Lebanon	2018				no list	CRS
Marshall Islands	2018			n/a	n/a	CRS
Macao (China)	2018					CRS
Malaysia	2018				n/a	CRS
Mauritius	2018
Monaco	2018		n/a		n/a
Nauru	2018			n/a
New Zealand	2018		n/a
Niue	2018				n/a
Pakistan	2018
‌Panama	2018					CRS
Qatar	2018
Russian Federation	2018
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	2018		n/a
Saint Lucia	2018		n/a
Saint Vincent and the Grenadines	2018			n/a
Saudi Arabia	2018					CRS
Singapore‌‌	2018					CRS
Sint Maarten‌‌	2018			n/a
Switzerland	2018						Optional
Trinidad and Tobago	2018
Türkiye	2018			n/a
United Arab Emirates	2018					CRS
Uruguay	2018					CRS
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.