CRS by jurisdiction 2020


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 


Committed to first exchange in 

Primary legislation 

Secondary legislation 


List of low risk non-reporting FIs and excluded accounts 

Domestic Reporting Format

Wider Approach 

Albania_smallAlbania 2020    
Ecuador_smallEcuador 2020        
Kazakhstan_smallKazakhstan 2020            
Maldives_smallMaldives 2020            
Nigeria_smallNigeria 2020      
Oman_smallOman 2020            




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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