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ACTIVATED EXCHANGE RELATIONSHIPS FOR CRS INFORMATION

 

This section shows all bilateral exchange relationships that are currently in place for the automatic exchange of CRS information under Article 6 of the Multilateral Convention and the CRS MCAA, as well as under the EU framework. In addition, certain jurisdictions have concluded bilateral agreement for the exchange of CRS information under bilateral tax treaties or tax information exchange agreements.

As of March 2024, there are over 5400 bilateral exchange relationships activated with respect to more than 120 jurisdictions committed to the CRS, with next exchanges between these jurisdictions set to take place at the end of September 2024.

Activated exchange relationships can be sorted and displayed from both the perspective of a particular sending jurisdiction ("FROM") or a particular receiving jurisdiction ("TO"). For each exchange relationship, the legal basis and, where appropriate, the effective date and/or the activation date are shown. In case a relationship is non-reciprocal in nature, it will, for the non-reciprocal jurisdiction, be shown in the “FROM” column, but not in the “TO” column. Further information on the process for activating bilateral exchange relationships under the CRS MCAA can be found in our Questions and Answers.

This page also contains information on bilateral Competent Authority Agreements that jurisdictions have concluded, to the extent communicated to the Secretariat. Further updates will be carried out on an ongoing basis as jurisdictions activate their bilateral exchange relationships.