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Automatic Exchange of Information for Tax Purposes - OECD update
07/03/2016

The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes has updated the status of commitments to starting exchanges under the Common Reporting Standard as at 2 March 2016.

The list is detailed below.

We highlight some notable changes:

Mexico appears now as an early adopter.

Panama has no longer committed to a date for adoption.

Austria, Chile, Mauritius and Uruguay have moved from being early adopters to late adopters.

Ghana and Kuwait are now late adopters.

For more information on this subject see our previous news item at http://www.rosemont-int.com/news/16-11-2015-are-you-compliant-fatca-gatca-crs-and-moreh/ or please contact Peter Brigham p.brigham@rosemont-mc.com

 

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2017 (55)

Anguilla, Argentina, Barbados, Belgium, Bermuda, British Virgin Islands, Bulgaria, Cayman Islands, Colombia, Croatia, Curaçao, Cyprus, Czech Republic, Denmark, Dominica, Estonia, Faroe Islands, Finland, France, Germany, Gibraltar, Greece, Greenland, Guernsey, Hungary, Iceland, India, Ireland, Isle of Man, Italy, Jersey, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Mexico, Montserrat, Netherlands, Niue, Norway, Poland, Portugal, Romania, San Marino, Seychelles, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Trinidad and Tobago, Turks and Caicos Islands, United Kingdom

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2018 (41)

Albania, Andorra, Antigua and Barbuda, Aruba, Australia, Austria, The Bahamas, Belize, Brazil, Brunei Darussalam, Canada, Chile, China, Cook Islands, Costa Rica, Ghana, Grenada, Hong Kong (China), Indonesia, Israel, Japan, Kuwait, Marshall Islands, Macao (China), Malaysia, Mauritius, Monaco, New Zealand, Qatar, Russia, Saint Kitts and Nevis, Samoa, Saint Lucia, Saint Vincent and the Grenadines, Saudi Arabia, Singapore, Sint Maarten, Switzerland, Turkey, United Arab Emirates, Uruguay

JURISDICTIONS THAT HAVE NOT INDICATED A TIMELINE OR THAT HAVE NOT YET COMMITTED (4)

Bahrain, Nauru, Panama, Vanuatu