Armenia - TIN 06 Oct '23 18:00 Belize - TIN 02 Oct '23 17:00 Azerbaijan - TIN 02 Oct '23 17:00 Moldova - TIN 29 Sep '23 18:00 Kenya - TIN 26 Sep '23 11:00 Ukraine - TIN 19 Sep '23 19:00 Nigeria - TIN 19 Sep '23 18:00 Lithuania - TIN 19 Sep '23 18:00 Oman - TIN 14 Sep '23 12:00 Jamaica - TIN 14 Sep '23 12:00 Pakistan - TIN 23 Aug '23 11:00 Kuwait - TIN 18 Aug '23 17:00 Latvia - TIN 18 Aug '23 14:00 Spain - TIN 05 Jun '23 18:00 Mexico - TIN 05 Jun '23 14:00 Poland TIN 05 Jun '23 13:00 Korea - TIN 05 Jun '23 13:00 Seychelles - TIN 05 Jun '23 13:00 Cook Islands - TIN 31 May '23 12:00 Sweden TIN 30 May '23 21:00 Denmark - TIN 30 May '23 20:00 Maldives- TIN 30 May '23 17:00 Nauru - TIN 30 May '23 12:00 Bahrain - TIN 30 May '23 11:00 Macau - TIN 30 May '23 11:00 Hong Kong - TIN 30 May '23 11:00 Slovak Republic - TIN 25 May '23 11:00 Slovenia - TIN 24 May '23 15:00 Germany - TIN 23 May '23 12:00 Isle of Man - TIN 22 May '23 21:00 Guernsey - TIN 22 May '23 11:00 Liechtenstein TIN 17 May '23 10:00 New Zealand - TIN 12 May '23 16:00 Türkiye - TIN 11 May '23 12:00 Portugal - TIN 11 May '23 11:00 Samoa - TIN 11 May '23 11:00 Norway TIN 09 May '23 11:00 Singapore - TIN 04 May '23 16:00 Cyprus - TIN 02 May '23 16:00 Brazil - TIN 28 Apr' 23 12:00 Costa Rica - TIN 21 Apr '23 14:00 Gibraltar - TIN 21 Apr '23 14:00 Malaysia - TIN 17 Apr '23 11:00 Indonesia - TIN 01 Dec '22 14:00 Colombia - TIN 11 Apr '22 10:00 Panama - TIN 04 Mar '22 19:00 Sint Maarten - TIN 15 Feb '22 12:00 Ecuador - TIN 24 Jan '22 12:00 Dominica - TIN 10 Jan '22 12:00 Grenada - TIN 10 Jan '22 12:00 Qatar - TIN 10 Jan '22 12:00 Vanuatu - TIN 10 Jan '22 12:00 Anguilla - TIN 07 Dec '21 15:00 Austria - TIN 07 Dec '21 15:00 Barbados - TIN 07 Dec '21 16:00 British Virgin Islands - TIN 07 Dec '21 16:00 Ghana - TIN 07 Dec '21 16:00 Kazakhstan - TIN 07 Dec '21 16:00 Monaco - TIN 07 Dec '21 16:00 Peru - TIN 07 Dec '21 16:00 Saint Kitts and Nevis - TIN 07 Dec '21 16:00 Mauritius - TIN 07 Oct '21 11:00 Luxembourg - TIN 25 Aug '21 16:00 Canada - TIN 28 Jul '21 13:00 United Arab Emirates - TIN 11 Feb '21 18:00 South Africa TIN 16 Dec '20 12:00 Hungary - TIN 01 Sep '20 19:00 Albania - TIN 21 Aug '20 12:00 Israel - TIN 21 Aug '20 12:00 China - TIN 04 Apr '19 09:06:20 Azerbaijan - TIN 28 Nov '18 15:56:18 Uruguay - TIN 27 Nov '18 20:14:11 Finland TIN 27 Nov '18 16:39:56 Curaçao - TIN 14 Sep '18 15:06:39 Brunei Darussalam - TIN 12 Jun '18 13:58:57 Trinidad and Tobago - TIN 23 May '18 14:37:17 Saudi Arabia - TIN 04 May '18 12:00:06 Faroe Islands - TIN 01 Mar '18 17:27:25 United Kingdom - TIN 19 Feb '18 08:59:18 Aruba - TIN 04 Jan '18 14:53:46 The Bahamas - TIN 04 Jan '18 14:52:16 Georgia - TIN 02 Nov '17 17:57:14 Lebanon - TIN 25 Sep '17 16:21:55 Japan - TIN 21 Jul '17 10:37:54 India - TIN 18 Nov '16 16:49:49 Chile - TIN 25 Oct '16 10:04:21 Jersey - TIN 26 Sep '16 15:31:50 Switzerland - TIN 22 Sep '16 10:02:00 Montserrat - TIN 31 Aug '16 16:40:34 Bulgaria - TIN 31 Aug '16 16:40:33 Belgium - TIN 19 Aug '16 11:56:45 Greece - TIN 11 Aug '16 12:42:56 San Marino - TIN 09 Aug '16 13:39:36 Croatia TIN 09 Aug '16 13:39:33 Saint Lucia - TIN 09 Aug '16 13:38:20 Andorra - TIN 19 Jul '16 17:16:50 Bermuda - TIN 08 Jul '16 10:04:14 Marshall Islands - TIN 08 Jul '16 10:04:11 Saint Vincent and the Grenadines - TIN 06 Jul '16 10:56:24 Russian Federation - TIN 05 Jul '16 16:07:20 Malta - TIN 04 Jul '16 18:40:55 Greenland - TIN 04 Jul '16 18:40:53 Iceland TIN 04 Jul '16 18:40:53 Netherlands TIN 04 Jul '16 18:40:51 Italy TIN 27 Jun '16 17:48:48 Australia TIN 27 Jun '16 17:48:47 Ireland - TIN 23 Jun '16 17:25:53 Turks and Caicos Islands - TIN 23 Jun '16 11:12:40 Estonia - TIN 21 Jun '16 08:47:54 Romania - TIN 15 Jun '16 19:09:07 Argentina - TIN 01 Jun '16 16:53:45 France - TIN 01 Jun '16 16:53:44 Cayman TIN 22 Oct '15 15:51:03 Czech Republic - TIN 15 Jun '15 18:02:40 United States - TIN 11 Jun '15 20:33:02 -identification-numbers/ www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/
CONTENT LAST MODIFIED
Guernsey - Tax Residency 06 Nov '23 14:00 Azerbaijan - Tax Residency 02 Oct '23 17:00 Belize - Tax Residency 02 Oct '23 17:00 Moldova - TIN 29 Sep '23 18:00 Mauritius - Tax Residency 29 Sep '23 18:00 Kenya - Tax Residency 26 Sep '23 11:00 Bulgaria - Tax Residency 26 Sep '23 11:00 Nigeria - Tax Residency 22 Sep '23 19:00 Ukraine - Tax Residency 19 Sep '23 19:00 Lithuania - Tax Residency 19 Sep '23 18:00 Oman - Tax Residency 14 Sep '23 13:00 Jamaica - Tax Residency 14 Sep '23 12:00 South Africa - Tax Residency 25 Aug '23 13:00 Pakistan - Tax Residency 23 Aug '23 11:00 Kuwait - Tax Residency 18 Aug '23 17:00 Spain - Tax Residency 05 Jun '23 18:00 Mexico - Tax Residency 05 Jun '23 14:00 Poland Tax Residency 05 Jun '23 13:00 Korea Tax Residency 05 Jun '23 13:00 Seychelles - Residency 05 Jun '23 13:00 Cook Islands - Tax Residency 31 May '23 10:00 Sweden Tax Residency 30 May '23 21:00 Peru - Tax Residency 30 May '23 20:00 Denmark - Tax Residency 30 May '23 20:00 Maldives - Tax Residency 30 May '23 17:00 Nauru - Tax Residency 30 May '23 12:00 Bahrain - Tax Residency 30 May '23 11:00 Macau - Tax Residency 30 May '23 11:00 Hong Kong - Tax Residency 30 May '23 11:00 Canada - Tax Residency 25 May '23 14:00 Slovak Republic - Tax Residency 25 May '23 11:00 Slovenia - Tax Residency 24 May '23 15:00 Germany - Tax Residency 23 May '23 12:00 Isle of Man - Tax Residency 22 May '23 21:00 Liechtenstein - Tax Residency 17 May '23 10:00 New Zealand - Tax Residency 12 May '23 16:00 Türkiye - Tax Residency 11 May '23 12:00 Portugal - Tax Residency 11 May '23 11:00 Samoa - Tax Residency 09 May '23 11:00 Norway - Tax Residency 09 May '23 11:00 Singapore Tax Residency 04 May '23 16:00 Cyprus - Tax Residency 02 May '23 16:00 Brazil - Tax Residency 28 Apr' 23 12:00 Costa Rica - Tax Residency 21 Apr '23 14:00 Gibraltar - Tax Residency 21 Apr '23 14:00 Iceland Tax Residency 04 Jan '23 14:00 Indonesia - Tax Residency 01 Dec '22 14:00 Luxembourg - Tax Residency 25 Aug '21 16:00 Colombia Tax Residency 16 Dec '20 12:00 Ecuador - Tax Residency 16 Dec '20 12:00 United Kingdom Tax Residency 16 Dec '20 12:00 Albania - Tax Residency 21 Aug '20 12:00 Hungary Tax Residency 23 Aug '19 10:00:00 China - Tax Residency 04 April '19 France - Residency 04 Mar '19 Azerbaijan - Residency 28 Nov '18 15:56:15 Finland Tax Residency 27 Nov '18 14:21:47 Curaçao - Tax Residency 14 Sep '18 15:11:16 Brunei Darussalam - Tax Residency 12 Jun '18 13:58:47 Trinidad and Tobago - Tax Residency 23 May '18 14:37:16 Monaco - Tax Residency 25 Jan '18 17:15:34 Aruba - Residency 04 Jan '18 14:52:19 The Bahamas - Tax Residency 04 Jan '18 14:52:18 Saudi Arabia - Tax Residency 04 Jan '18 14:52:12 Georgia - Tax Residency 02 Nov '17 17:57:05 China - Tax Residency 02 Nov '17 17:56:56 Lebanon - Tax Residency 25 Sep '17 16:21:46 United Arab Emirates - Tax Residency 03 Mar '17 17:40:36 Jersey - Residency 26 Sep '16 15:31:51 Switzerland - Tax Residency 22 Sep '16 10:02:00 Malaysia - Tax Residency 15 Sep '16 16:27:12 Montserrat - Tax Residency 31 Aug '16 16:40:32 Saint Lucia - Tax Residency 09 Aug '16 13:39:16 Chile - Tax Residency 09 Aug '16 13:39:13 Andorra - Tax Residency 19 Jul '16 17:16:42 Israel - Tax Residency 19 Jul '16 17:16:41 Marshall Islands - Tax Residency 08 Jul '16 10:04:02 Saint Vincent and the Grenadines - Tax 06 Jul '16 10:44:21 Russian Federation - Tax Residency 05 Jul '16 16:07:19 Bermuda - Tax Residency 27 Jun '16 17:48:43 Turks and Caicos Islands - Tax Residenc23 Jun '16 11:12:45 Romania - Tax Residency 15 Jun '16 19:09:05 Australia - Residency 07 Apr '16 18:49:11 Faroe Islands - Residency 21 Mar '16 19:33:20 Malta - Residency 07 Mar '16 17:38:10 Greenland - Residency 07 Mar '16 17:38:08 Uruguay - Residency 07 Mar '16 17:38:05 San Marino - Tax residency 29 Feb '16 18:06:48 Austria - Tax residency 24 Feb '16 19:22:40 Croatia - Tax Residence 03 Nov '15 11:18:00 France - Tax Residency 03 Nov '15 11:17:52 Greece - Tax residency 03 Nov '15 11:17:49 UK - Tax residency 03 Nov '15 11:17:46 Argentina Tax Res 27 Oct '15 11:45:21 Cayman Islands Tax Residency 22 Oct '15 15:51:41 Latvia Tax Residency 10 Sep '15 16:08:05 Netherlands tax residency 10 Sep '15 16:07:57 US Tax Residency 10 Sep '15 16:07:50 France Tax residency 24 Jun '15 01:05:52 India Tax Residency 18 Jun '15 11:49:12 Italy Tax Residency 15 Jun '15 18:03:06 Japan Tax Residency 15 Jun '15 18:02:56 CZ Tax Residency 15 Jun '15 18:02:52 Spain Tax Residency 11 Jun '15 20:33:23 Ireland Tax Residency 04 Jun '15 17:05:52 Switzerland Tax Residency 04 Jun '15 17:05:19 Belgium Tax Residency 04 Jun '15 12:11:48 Estonia Tax Residency 04 Jun '15 12:11:39 Form: Residence for Tax Purposes (Unit 12 Mar '15 12:41:37 Form: Residence for Tax Purposes (Mexi12 Mar '15 09:45:52 www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/
CONTENT LAST MODIFIED
Canada - Primary Legislation 07 Nov '23 17:00 Moldova - Primary Legislation 29 Sep '23 18:00 Mauritius - Primary Legislation 29 Sep '23 18:00 Ukraine - Primary Legislation 26 Sep '23 11:00 Ukraine - Secondary Legislation 26 Sep '23 11:00 Rwanda - Primary Legislation 26 Sep '23 11:00 Ukraine - Primary Legislation 19 Sep '23 18:00 Ukraine - Secondary Legislation 19 Sep '23 18:00 Oman - Primary Legislation 14 Sep '23 13:00 Oman - Secondary Legislation 14 Sep '23 13:00 Jamaica - Primary Legislation 14 Sep '23 12:00 Kuwait - Primary Legislation 14 Sep '23 11:00 Pakistan - Primary Legislation 25 Aug '23 17:00 South Africa - Secondary legislation 25 Aug '23 16:00 Argentina - Secondary legislation 28 Jun '23 17:00 Spain - Secondary legislation 05 Jun '23 18:00 Spain - Primary Legislation 05 Jun '23 18:00 Mexico - Primary Legislation 05 Jun '23 14:00 Mexico - Secondary Legislation 05 Jun '23 14:00 Costa Rica - Primary Legislation 05 Jun '23 14:00 Costa Rica - Secondary Legislation 05 Jun '23 14:00 Seychelles - Secondary Legislation 05 Jun '23 13:00 Peru - Secondary Legislation 30 May '23 20:00 Peru - Primary Legislation 30 May '23 20:00 Maldives - Secondary Legislation 30 May '23 17:00 Maldives - Primary Legislation 30 May '23 12:00 Bahrain - Primary Legislation 30 May '23 12:00 Bahrain - Secondary Legislation 30 May '23 12:00 Macau - Primary legislation 30 May '23 11:00 Macau - Secondary Legislation 30 May '23 11:00 Hong Kong - Primary Legislation 30 May '23 11:00 Slovenia - Primary Legislation 24 May '23 15:00 Slovenia - Secondary Legislation 24 May '23 15:00 Czech Republic - Secondary Legislation 23 May '23 11:00 Isle of Man - Primary Legislation 22 May '23 21:00 Liechtenstein - Secondary Legislation 17 May '23 10:00 Colombia - Secondary legislation 16 May '23 11:00 Colombia - Primary legislation 16 May '23 11:00 Samoa - Primary Legislation 11 May '23 11:00 Sweden - Primary Legislation 05 May '23 11:00 Sweden - Secondary Legislation 05 May '23 11:00 Singapore - Primary Legislation 04 May '23 16:00 Singapore - Secondary Legislation 04 May '23 16:00 Brazil - Secondary Legislation 28 Apr' 23 12:00 Andorra - Primary Legislation 21 Apr '23 14:00 Austria - Secondary Legislation 21 Apr '23 14:00 Cayman Islands - Primary Legislation 21 Apr '23 14:00 Cayman Islands - Secondary Legislation 21 Apr '23 14:00 Gibraltar - Primary Legislation 21 Apr '23 14:00 Gibraltar - Secondary Legislation 21 Apr '23 14:00 San Marino - Primary legislation 21 Apr '23 14:00 United Arab Emirates - Primary legislation 11 Feb '21 18:00 United Arab Emirates - Secondary Legislation 11 Feb '21 18:00 Liechtenstein - Primary Legislation 08 Feb '21 16:00 Isle of Man - Secondary legislation 07 Jan '21 12:00 Austria Primary Legislation 16 Dec '20 10:00 Albania - Secondary Legislation 25 Aug '20 12:00 Albania - Primary Legislation 21 Aug '20 12:00 Ghana - Primary legislation 01 Oct '19 17:00 Dominica - Primary Legislation 23 Aug '19 10:00:00 Ecuador - Secondary legislation 08 Aug '19 15:00:00 Grenada - Secondary Legislation 12 Oct '18 15:24:37 Indonesia - Secondary Legislation 21 Sep '18 13:10:01 Andorra - Secondary Legislation 27 Aug '18 08:00:00 Saint Kitts and Nevis - Secondary Legislation 03 Aug '18 14:36:21 Panama - Secondary legislation 03 Aug '18 14:51:01 Greece - Secondary Legislation 23 Jul '18 16:58:23 Greece - Primary Legislation 23 Jul '18 16:57:01 Panama - Secondary legislation 10 Jul '18 16:29:31 Lebanon - Secondary Legislation 10 Jul '18 16:29:30 Aruba - Primary Legislation 12 Jun '18 13:58:40 Aruba - Secondary Legislation 12 Jun '18 13:58:39 Denmark - Secondary Legislation 23 May '18 14:36:56 Niue - Primary Legislation 19 Mar '18 19:40:47 The Bahamas - Secondary Legislation 28 Feb '18 11:52:08 Bahamas - Primary Legislation 28 Feb '18 11:52:06 Chile - Primary Legislation 26 Jan '18 13:58:20 Russian Federation - Primary Legislation 04 Jan '18 14:52:15 Saudi Arabia - primary legislation 07 Dec '17 16:34:51 Saudi Arabia - Secondary legislation 07 Dec '17 16:34:49 Indonesia - Primary Legislation 30 Oct '17 14:08:16 Indonesia - Secondary Legislation 30 Oct '17 14:08:07 Azerbaijan - Secondary Legislation 27 Oct '17 16:10:07 Malaysia - Primary Legislation 27 Oct '17 16:09:47 Denmark - Primary Legislation 24 Oct '17 16:13:34 Turks and Caicos Islands - Secondary legislation 09 Oct '17 08:52:09 Cook Islands - Primary Legislation 09 Oct '17 08:51:42 Hungary - Primary Legislation 09 Oct '17 08:51:33 Nauru - Secondary Legislation 09 Oct '17 08:51:06 Slovak Republic, Primary legislation 09 Oct '17 08:50:48 Slovak Republic - Secondary Legislation 09 Oct '17 08:50:39 Cook Islands - Secondary Legislation 09 Oct '17 08:49:49 Grenada - Primary Legislation 09 Oct '17 08:49:39 Pakistan - Wider approach 09 Oct '17 08:49:00 San Marino - Secondary Legislation 02 Oct '17 15:55:03 Belize - Secondary legislation 25 Sep '17 12:34:54 Bermuda - Secondary legislation 25 Sep '17 09:03:59 Australia - Primary Legislation 07 Sep '17 14:04:11 Saint Vincent and the Grenadines - Secondary Legislatio 28 Aug '17 10:39:07 Barbados - Secondary Legislation 04 Jul '17 10:41:40 Brunei Darussalam - Primary Legislation 04 Jul '17 10:41:30 Brunei Darussalam - Secondary Legislation 04 Jul '17 10:41:21 Barbados - Primary Legislation 04 Jul '17 10:39:49 Curaçao - Secondary Legislation 04 Jul '17 10:39:40 Curaçao - Primary Legislation 04 Jul '17 10:39:30 Vanuatu - Secondary Legislation 04 Jul '17 10:39:02 Japan - primary legislation 16 Jun '17 16:29:43 Japan - Secondary legislation 16 Jun '17 16:29:34 Croatia - Secondary legislation - Compilation 15 Jun '17 10:00:30 Croatia - Primary legislation - HR 14 Jun '17 16:01:15 Croatia - Secondary legislation - HR 14 Jun '17 16:01:05 Croatia - Secondary legislation - EN 14 Jun '17 16:00:56 Faroe Islands - Primary legislation - compilation 13 Jun '17 21:04:06 Faroe Islands - Secondary legislation - compilation 13 Jun '17 21:03:54 Colombia - primary legislation - compilation 13 Jun '17 21:03:43 Faroe Islands - Primary legislation EN 13 Jun '17 14:09:53 Faroe Islands - secondary legislation - EN 13 Jun '17 14:09:44 Colombia - Primary legislation - Law 1661 of 2013 13 Jun '17 14:09:34 Montserrat - Secondary Legislation 12 Jun '17 16:48:08 China-Primary legislation 09 Jun '17 18:00:20 Andorra - primary legislation 09 Jun '17 17:59:12 China - Secondary legislation 09 Jun '17 11:05:04 Antigua and Barbuda - Secondary Legislation 18 May '17 13:58:38 Niue - Secondary Legislation 09 May '17 16:40:53 South Africa - Secondary legislation 05 Apr '17 08:11:31 Uruguay - Secondary Legislation 05 Apr '17 08:10:57 Mauritius - Secondary Legislation 27 Mar '17 17:52:24 Mauritius - Secondary Legislation 27 Mar '17 17:52:23 Lebanon - Primary Legislation 27 Mar '17 11:00:14 Belize - Primary Legislation 10 Mar '17 16:58:28 New Zealand - Primary Legislation 10 Mar '17 16:58:26 Antigua and Barbuda - Primary Legislation 17 Feb '17 14:41:04 Saint Lucia - Primary Legislation 11 Feb '17 09:09:19 Saint Vincent and the Grenadines - Primary Legislation 07 Feb '17 17:04:35 Uruguay - Primary Legislation 07 Feb '17 17:04:34 Romania - Secondary Legislation 16 Jan '17 14:49:35 Monaco - Primary Legislation 12 Jan '17 11:39:20 Monaco - Secondary Legislation 12 Jan '17 11:39:18 Marshall Islands - Secondary Legislation 12 Jan '17 11:39:06 Malaysia - Secondary Legislation 09 Jan '17 17:28:22 Saint Kitts and Nevis - Primary Legislation 09 Jan '17 17:28:20 Saint Kitts and Nevis - Secondary Legislation 09 Jan '17 17:28:19 Marshall Islands - Primary Legislation 09 Jan '17 17:28:18 Jersey - primary Legislation 06 Dec '16 16:52:49 Nauru - Primary Legislation 18 Nov '16 16:50:12 Panama - Primary Legislation 18 Nov '16 16:50:11 Portugal - Secondary Legislation 09 Nov '16 11:50:37 Greece - Primary Legislation 25 Oct '16 10:04:24 Guernsey - Primary Legislation 20 Oct '16 14:11:07 Finland - Primary Legislation 28 Sep '16 14:10:42 Switzerland - Primary Legislation 28 Sep '16 14:10:41 Israel - Primary legislation 31 Aug '16 16:40:36 Vanuatu - Primary Legislation 31 Aug '16 16:40:35 Iceland - Primary Legislation 19 Aug '16 09:56:13 Iceland - Secondary Legislation 19 Aug '16 09:56:12 Brazil - Primary Legislation 09 Aug '16 13:38:59 Montserrat - Primary Legislation 09 Aug '16 13:38:55 Croatia - Secondary Legislation 09 Aug '16 13:38:52 Turks and Caicos Islands - List of low risk 04 Aug '16 13:15:24 Czech Republic - Primary Legislation 25 Jul '16 07:33:28 Anguilla - Primary Legislation 15 Jul '16 10:41:20 Anguilla - Secondary Legislation 15 Jul '16 10:41:19 Portugal - Primary Legislation 06 Jul '16 10:44:01 British Virgin Islands - Primary Legislation 27 Jun '16 17:48:36 Finland - Secondary Legislation 08 Jun '16 13:29:29 Belgium - Primary legislation 07 Jun '16 18:51:07 Romania - Primary Legislation 11 May '16 15:09:15 Estonia - Primary Legislation 16 Mar '16 18:10:29 Faroe Islands - Secondary legislation 29 Feb '16 18:06:51 Faroe Islands - Primary legislation 29 Feb '16 18:06:50 Mauritius - Primary Legislation 15 Feb '16 10:23:25 Germany - Primary legislation 10 Feb '16 16:27:27 Jersey - Secondary legislation 29 Jan '16 08:42:10 Latvia - primary legislation 29 Jan '16 08:42:09 Latvia - Secondary legislation 29 Jan '16 08:42:07 Luxembourg - Primary legislation 29 Jan '16 08:42:06 Norway - Primary legislation 29 Jan '16 08:42:04 Norway - Secondary legislation 29 Jan '16 08:42:03 Netherlands - Secondary legislation 29 Jan '16 08:42:01 Cyprus - Primary Legislation 13 Jan '16 09:38:47 Cyprus-secondary legislation 13 Jan '16 09:38:42 Netherlands - Primary Legislation 13 Jan '16 09:38:38 Ireland-Secondary Legislation 13 Jan '16 09:38:25 Italy Secondary legislation 04 Jan '16 17:08:56 Malta - Primary legislation 18 Dec '15 11:32:56 Malta - Secondary Legislation 18 Dec '15 11:32:53 Barbados Income Tax Act 18 Dec '15 09:27:13 Bulgaria - primary legislation 16 Dec '15 12:07:06 India - secondary legislation 15 Dec '15 15:05:58 India - Primary Legislation 14 Dec '15 18:16:15 Seychelles - primary legislation 11 Dec '15 18:01:06 Argentina-Primary Legislation 10 Dec '15 17:15:15 Bermuda-primary legislation 10 Dec '15 17:15:10 France- primary legislation 10 Dec '15 17:15:04 Spanish Legislation 12 Nov '15 18:28:45 -by-jurisdiction/ www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/
CONTENT LAST MODIFIED
Canada - Guidance 07 Nov '23 17:00 Palistan - Guidance 25 Aug '23 14:00 Argentina - Guidance 28 Jun '23 17:00 Mexico - Guidance 05 Jun '23 14:00 Korea - Guidance 05 Jun '23 13:00 Maldives - Guidance 30 May '23 17:00 Macau - Guidance 30 May '23 11:00 Slovenia - Guidance 24 May '23 15:00 Germany - Guidance 23 May '23 12:00 Colombia - Guidance 16 May '23 11:00 Portugal - Guidance 11 May '23 11:00 Samoa - Guidance 09 May '23 11:00 Singapore - Guidance 04 May '23 16:00 Brazil - Guidance 28 Apr' 23 12:00 Costa Rica - Guidance 24 Apr '23 14:00 Cayman Islands - Guidance 21 Apr '23 14:00 Gibraltar - Guidance 21 Apr '23 14:00 San Marino - Guidance 21 Apr '23 14:00 United Arab Emirates - Guidance 11 Feb '21 18:00 Austria - Guidance 16 Dec '20 11:00 Norway - Guidance 16 Dec '20 11:00 Liechtenstein - Guidance 19 May '20 13:00 Lebanon - Guidance 05 Feb '19 12:46:55 Cook Islands - Guidance 24 Jan '18 15:49:55 Indonesia - Guidance 30 Oct '17 14:07:58 Malta - Guidance 02 Oct '17 15:55:12 Bermuda - Guidance 25 Sep '17 09:03:51 New Zealand - Guidance 03 Aug '17 11:38:37 Cyprus - Guidance 04 Jul '17 10:41:49 Jersey - Guidance 09 Jun '17 18:00:11 Seychelles - Guidance 10 Mar '17 16:58:20 India - Guidance 18 Jan '17 12:54:52 Monaco - Guidance 12 Jan '17 11:39:15 Mauritius - Guidance 18 Nov '16 16:50:06 Finland - Guidance 09 Nov '16 11:50:40 Iceland - Guidance 05 Oct '16 12:40:11 Isle of Man - Guidance 01 Jun '16 16:53:59 Netherlands - Guidance 29 Jan '16 08:41:59 Ireland - Guidance 13 Jan '16 09:38:30 Home: CRS by jurisdiction » Guidance 16 Mar '15 17:09:51 -by-jurisdiction/ www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/
CONTENT LAST MODIFIED
Canada - list of low risk non-reporting FIs and excluded accounts 07 Nov '23 17:00 Jamaica - list of low risk non-reporting FIs and excluded accounts 14 Sep '23 12:00 Argentina - list of low risk non-reporting FIs and excluded accounts 28 Jun '23 17:00 Hong Kong - list of low risk non-reporting FIs and excluded accounts 12 Jun '23 16:00 Mexico - list of low risk non-reporting FIs and excluded accounts 05 Jun '23 14:00 Macau - list of low risk non-reporting FIs and excluded accounts 30 May '23 11:00 Czech Republic - list of low risk non-reporting FIs and excluded accounts 24 May '23 16:00 Liechtenstein - list of low risk non-reporting FIs and excluded accounts 17 May '23 10:00 Colombia - List of low risk 16 May '23 11:00 New Zealand - list of low risk non-reporting FIs and excluded accounts 12 May '23 16:00 Sweden - list of low risk non-reporting FIs and excluded accounts 05 May '23 11:00 Cyprus - list of low risk non-reporting FIs and excluded accounts 02 May '23 16:00 Isle of Man - List of low risk 07 Jan '21 12:00 Norway - List of low risk 16 Dec '20 11:00 Austria - list of low risk non-reporting FIs and excluded accounts 16 Dec '20 11:00 Saint Lucia - List of low risk 24 Jan '18 12:36:01 Uruguay - List of low risk 27 Oct '17 16:09:38 Pakistan - List of low risk 09 Oct '17 08:49:10 Gibraltar - List of low risk 02 Oct '17 15:55:30 Belize - List of low risk 28 Sep '17 11:22:19 Bermuda - List of low risk 25 Sep '17 09:03:42 Saint Vincent and the Grenadines - List of low risk 28 Aug '17 10:38:57 Brunei Darussalam - List of low risk 04 Jul '17 10:41:12 Nauru - List of low risk 04 Jul '17 10:38:37 Montserrat - List of low risk non-reporting FIs and excluded accounts 12 Jun '17 16:47:58 Andorra - list of low risk non-reporting FIs and excluded accounts 09 Jun '17 17:59:01 Jersey - List of low risk 09 Jun '17 18:00:01 Portugal - List of low risk 09 Jan '17 17:28:23 Saint Kitts and Nevis - List of low risk 09 Jan '17 17:28:19 India - List of low risk 25 Oct '16 10:04:11 Iceland - List of low risk 15 Sep '16 16:28:43 Guernsey - List of low risk 31 Aug '16 16:40:15 Australia - List of low risk 15 Jul '16 10:41:25 Korea - List of low risk 06 Jul '16 10:44:05 British Virgin Island - List Excluded Accounts 27 Jun '16 17:48:34 Faroe Islands - Lists extracts from legislation 16 Mar '16 18:10:26 South Africa - Lists extracts from legislation 16 Mar '16 18:10:16 www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/
CONTENT LAST MODIFIED
South Africa - Domestic Reporting Format 25 Aug '23 13:00 Korea - Domestic Reporting Format 13 Jun '23 19:00 Spain - Domestic Reporting Format 05 Jun '23 18:00 Mexico - Domestic Reporting Format 05 Jun '23 14:00 Macau - Domestic Reporting Format 30 May '23 11:00 Hong Kong - Domestic Reporting Format 30 May '23 11:00 Germany - Domestic Reporting Format 23 May '23 14:00 Colombia - Domestic Reporting Format 16 May '23 11:00 Portugal - Domestic Reporting Format 11 May '23 11:00 Singapore - Domestic Reporting Format 04 May '23 16:00 Australia - Domestic Reporting Format 01 Mar '18 17:27:56 Malta - Domestic Reporting Format 28 Aug '17 10:39:51 Turks and Caicos Islands - Domestic Reporting Format 14 Jun '17 16:00:27 Andorra - Domestic reporting format compilation 12 Jun '17 10:46:18 Andorra - Domestic Reporting Format - CA 09 Jun '17 17:58:52 Andorra - Domestic Reporting Format 09 Jun '17 17:58:43 The Netherlands - Domestic Reporting Format 09 May '17 16:40:58 Belgium - Domestic Reporting Format 09 May '17 16:40:50 Guernsey - domestic reporting 31 Aug '16 16:40:13 India - domestic reporting 31 Aug '16 16:40:12 Faroe Islands - Domestic Reporting Format 11 Aug '16 12:43:09 Brazil - Domestic Reporting Format 09 Aug '16 13:38:48 Finland - CRS Schema User Guide 08 Jun '16 13:29:27 Home: CRS by jurisdiction » Reporting schema 16 Mar '15 17:09:43 -by-jurisdiction/