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- CRS(Common Reporting Standard)
| Country | Year | Primary Legislation | Secondary Legislation | Guidance | List of low risk non-reporting FIs and excluded accounts | Domestic Reporting | Wider Approach |
|---|---|---|---|---|---|---|---|
| Poland | 2017 | - | |||||
| Jersey | 2017 | CRS | |||||
| South Korea | 2017 | ||||||
| Latvia | 2017 | - | CRS | ||||
| Liechtenstein | 2017 | CRS | |||||
| Republic of Lithuania | 2017 | CRS | |||||
| Luxembourg | 2017 | ||||||
| Malta | 2017 | - | |||||
| Mexico | 2017 | CRS | |||||
| Montserrat | 2017 | ||||||
| Netherlands | 2017 | Domestic | |||||
| Norway | 2017 | ||||||
| Belgium | 2017 | ||||||
| Portugal | 2017 | CRS | |||||
| San Marino | 2017 | - | CRS | ||||
| Seychelles | 2017 | - | CRS | ||||
| Slovakia | 2017 | - | CRS | ||||
| Slovenia | 2017 | CRS | |||||
| South Africa | 2017 | ||||||
| Spain | 2017 | - | |||||
| Anguilla | 2017 | CRS | |||||
| British Virgin Islands | 2017 | - | - | CRS | |||
| Romania | 2017 | - | CRS | ||||
| Argentina | 2017 | ||||||
| Isle of Man | 2017 | CRS | |||||
| Italy | 2017 | - | CRS | ||||
| Bermuda | 2017 | CRS | |||||
| Bulgaria | 2017 | - | |||||
| Cayman Islands | 2017 | CRS | |||||
| Colombia | 2017 | - | CRS | ||||
| Croatia | 2017 | CRS | |||||
| Cyprus | 2017 | CRS | |||||
| Czechia | 2017 | ||||||
| Denmark | 2017 | CRS | |||||
| Estonia | 2017 | CRS | |||||
| Faroe Islands | 2017 | - | |||||
| France | 2017 | ||||||
| Germany | 2017 | - | CRS | ||||
| Gibraltar | 2017 | CRS | |||||
| Greece | 2017 | CRS | |||||
| Guernsey | 2017 | ||||||
| Hungary | 2017 | - | |||||
| Iceland | 2017 | ||||||
| India | 2017 | ||||||
| Ireland | 2017 | CRS | |||||
| Finland | 2017 | - | CRS | ||||
| St Kitts and Nevis | 2018 | - | |||||
| Russia | 2018 | - | - | - | - | ||
| Qatar | 2018 | - | - | - | - | - | |
| Panama | 2018 | - | - | CRS | |||
| Pakistan | 2018 | - | - | ||||
| Niue | 2018 | - | - | ||||
| New Zealand | 2018 | - | |||||
| Nauru | 2018 | - | |||||
| Monaco | 2018 | - | - | ||||
| Mauritius | 2018 | - | - | ||||
| Malaysia | 2018 | - | - | CRS | |||
| Macao | 2018 | - | CRS | ||||
| Marshall Islands | 2018 | - | - | CRS | |||
| Samoa | 2018 | - | - | - | |||
| Saint Lucia | 2018 | - | - | ||||
| Saint Vincent and the Grenadines | 2018 | - | |||||
| Saudi Arabia | 2018 | - | - | CRS | |||
| Singapore | 2018 | - | CRS | ||||
| Bahrain | 2018 | - | - | - | CRS | ||
| Sint Maarten | 2018 | - | - | - | - | - | |
| Switzerland | 2018 | - | - | - | - | ||
| Trinidad and Tobago | 2018 | - | - | - | - | - | |
| Turkey | 2018 | - | - | - | - | ||
| United Arab Emirates | 2018 | - | CRS | ||||
| Uruguay | 2018 | - | CRS | ||||
| Vanuatu | 2018 | - | - | ||||
| Japan | 2018 | - | |||||
| Andorra | 2018 | - | |||||
| Antigua and Barbuda | 2018 | - | - | ||||
| Aruba | 2018 | - | - | ||||
| Australia | 2018 | - | |||||
| Austria | 2018 | CRS | - | ||||
| Azerbaijan | 2018 | - | - | ||||
| Bahamas | 2018 | - | - | ||||
| Barbados | 2018 | - | - | - | |||
| Belize | 2018 | - | CRS | ||||
| Brazil | 2018 | - | |||||
| Brunei | 2018 | - | |||||
| Canada | 2018 | - | CRS | ||||
| China | 2018 | ||||||
| Lebanon | 2018 | - | CRS | ||||
| Israel | 2018 | - | - | - | - | ||
| Indonesia | 2018 | - | |||||
| Hong Kong | 2018 | - | - | ||||
| Grenada | 2018 | - | - | ||||
| Greenland | 2018 | - | - | - | - | ||
| Dominica | 2018 | - | - | - | - | ||
| Curaçao | 2018 | - | - | ||||
| Costa Rica | 2018 | - | |||||
| Cook Islands | 2018 | - | CRS | ||||
| Chile | 2018 | - | - | - | CRS | ||
| Ghana | 2019 | - | - | - | - | ||
| Kuwait | 2019 | - | - | - | - | ||
| Albania | 2020 | - | - | - | - | - | |
| Ecuador | 2020 | - | - | - | |||
| Kazakhstan | 2020 | - | - | - | - | - | |
| Maldives | 2020 | - | - | - | - | - | |
| Nigeria | 2020 | - | - | - | - | ||
| Oman | 2020 | - | - | - | - | - | |
| Peru | 2020 | - | - | - |
Tip
CRS(Common Reporting Standard)
The Common Reporting Standard is an information standard for the Automatic Exchange Of Information regarding financial accounts on a global level, between tax authorities, which the Organisation for Economic Co-operation and Development developed in 2014. Its purpose is to combat tax evasion.
The main objective of CRS is to help tax authorities around the world to identify tax payers who have kept their money with financial institutions outside the jurisdiction of their tax residency and such information has not been disclosed to the tax authorities.
