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 or are currently in the process of concluding bilateral agreement for the exchange of CRS information under bilateral tax treaties or tax information exchange agreements. We are working towards also publishing all these other bilateral agreements that have been concluded for the purpose of automatically exchanging CRS information in the near future.

As of 5 April 2018, there are now already over 2700 bilateral exchange relationships activated with respect to 80 jurisdictions committed to the CRS.

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. The number in brackets behind each jurisdiction in the drop-down menu indicates the total number of bilateral exchange relationships that are currently activated with respect to that jurisdiction.

Source: ACTIVATED EXCHANGE RELATIONSHIPS FOR CRS INFORMATION

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