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Recent Articles
June 2022
30 Jun - Cayman Islands: Updated CRS enforcement guidelines
30 Jun - Germany: Amendments to FATCA and CRS regimes
29 Jun - Channel Islands: FATCA and CRS reporting deadline is 30 June 2022 (Jersey)
17 Jun - Pakistan: AEOI implementation manual
9 Jun - South Africa: Third-party data annual submissions process for AEOI closed
8 Jun - British Virgin Islands: Imposition of annual fee for use of BVIFars portal delayed
7 Jun - United States: FATCA responsible officer certifications due 1 July 2022
3 Jun - Saint Lucia: Updated CRS guidance
2 Jun - Barbados: AEOI portal for 2021 submissions open until 31 August 2022
May 2022
25 May - Taiwan: Extension of CRS reporting deadline (COVID-19)
23 May - Germany: Initiation of FATCA submission reporting period 2021
19 May - UK: Amendment to FATCA and CRS regulations
16 May - China: CRS reporting deadline extended to 30 June 2022
5 May - Singapore: Updated guidance on FATCA and CRS return filing
2 May - Bermuda: CRS registration and reporting deadlines extended
2 May - Cayman Islands: Penalty regime under CRS enforcement guidelines
2 May - OECD: Comments on tax transparency framework for crypto-assets, proposed amendments to CRS
April 2022
27 Apr - United States: FATCA IDES testing, scheduled for June 2022
21 Apr - Channel Islands: No change in deadline for FATCA and CRS reporting (Guernsey)
20 Apr - Panama: List of reportable jurisdictions updated for 2022
15 Apr - Luxembourg: Implementation of TIN field instructions for FATCA reporting purposes
14 Apr - Poland: New list of states, territories subject to CRS reporting obligation for 2021
13 Apr - Cayman Islands: Updated CRS guidance
13 Apr - Luxembourg: Updated CRS FAQs
12 Apr - KPMG report: OECD’s proposed crypto-asset reporting framework
5 Apr - Channel Islands: FATCA and CRS compliance information (Guernsey)
5 Apr - Germany: Updated CRS guidance concerning refugees from Ukraine
March 2022
30 Mar - Antigua and Barbuda: AEOI CRS compliance form introduced
29 Mar - Channel Islands: Guidance for FATCA and CRS reporting financial institutions (Guernsey)
24 Mar - Channel Islands: Updated FATCA and CRS practical guidance (Jersey)
17 Mar - Anguilla: FATCA, CRS reporting deadlines for 2021
17 Mar - Germany: Updated CRS guidance
16 Mar - Luxembourg: New instructions for TIN field
14 Mar - Barbados: Deadline for pre-2021 FATCA and CRS reports extended to 15 April 2022
14 Mar - Saint Kitts and Nevis: Guidance on registering for FATCA and CRS reporting purposes
9 Mar - Singapore: Updated FATCA technical guidance and FAQs
3 Mar - British Virgin Islands: Updates related to TINs for FATCA regime
2 Mar - Saint Kitts and Nevis: Advisory on CRS requirement to obtain date of birth information
February 2022
22 Feb - United States: Updated FAQs, certifications and periodic reviews (QI / WP / WT)
17 Feb - India: Clarification of FAQs for U.S. reportable accounts under FATCA
16 Feb - British Virgin Islands: Annual fee for FATCA, CRS, and country-by-country reporting portal
14 Feb - Cayman Islands: Updated FATCA and CRS guidance
4 Feb - Channel Islands: FATCA and CRS reporting deadlines extended to 31 March 2022 (Guernsey)
January 2022
31 Jan - Mexico: Updated FATCA, CRS guidance
31 Jan - UAE: Amendments to CRS regulations for Abu Dhabi Global Market
20 Jan - United States: FATCA responsible officer certifications due 1 July 2022
18 Jan - Germany: Updated CRS guidance
18 Jan - Singapore: User guide to view or update AEOI profile
14 Jan - Barbados: Updated CRS and FATCA guidance
10 Jan - Taiwan: Updated list of “low-risk” financial accounts
6 Jan - Japan: Updated FAQs under CRS regime
5 Jan - Channel Islands: FATCA and CRS guidance (Guernsey)
5 Jan - Russia: CRS reporting format
2021 Articles
December 2021
17 Dec - Germany: Updated CRS guidance
13 Dec - Malta: No access to server until 20 December 2021, for FATCA and CRS purposes
9 Dec - Bermuda: Updated guidelines for CRS compliance certification form
9 Dec - Singapore: Updated FATCA and CRS guidance
9 Dec - Taiwan: Updated CRS regulations for “low-risk” financial accounts
6 Dec - Canada: Updated XML schema, FATCA and CRS self-certification forms
November 2021
29 Nov - Japan: Updated FAQs under CRS regime
23 Nov - Canada: CRA to conduct audit to determine compliance with CRS and FATCA
22 Nov - OECD: Peer review of automatic exchange of information (AEOI) published
17 Nov - United States: IRS updates “public key” for FATCA filing
15 Nov - Bermuda: Updated CRS compliance form guidelines
15 Nov - United States: IRS launches quality review tool for Form 1042-S data
10 Nov - United States: Deadline for QI / WP / WT applications for 2021 is 26 November 2021
October 2021
September 2021
30 Sep - UAE: Updated FAQs under CRS regime
28 Sep - Channel Islands: Amendments to FATCA and CRS regulations (Guernsey)
28 Sep - Luxembourg: Notice of unknown or invalid U.S. TINs
22 Sep - British Virgin Islands: FATCA reporting obligations, U.S. TIN information is mandatory
20 Sep - Bermuda: Compliance actions under CRS requirements
20 Sep - Germany: Updated CRS guidance, self-certification
16 Sep - Netherlands: Updated FATCA and CRS guidance
8 Sep - Cayman Islands: Updated FATCA and CRS guidance
7 Sep - United States: Draft forms and instructions in W-8 series
August 2021
31 Aug - Hong Kong: Updated AEOI self-certification template for “controlling persons”
31 Aug - Ireland: Updated filing guidelines under CRS regime
31 Aug - Taiwan: CRS data for 2020
25 Aug - Cayman Islands: CRS compliance form deadline
20 Aug - Germany: Updated CRS guidance
10 Aug - Barbados: Deadline to file 2020 FATCA, CRS returns extended to 16 August
9 Aug - Vietnam: Updated FATCA guidance
5 Aug - Panama: FATCA reporting deadline extended to 15 August 2021
July 2021
June 2021
29 Jun - Liechtenstein: CRS and FATCA controls for managed legal entities, banks and insurance companies
28 Jun - Germany: Updated FATCA, CRS guidance
25 Jun - Liechtenstein: Updated FATCA guidance
23 Jun - Ireland: Updated guidance on treatment of profit-sharing plans for FATCA, CRS purposes
22 Jun - Germany: Updated CRS guidance
21 Jun - Finland: Updated CRS technical guidance
16 Jun - United States: Scheduled outage of FATCA systems
15 Jun - Finland: Updated FATCA technical guidance
11 Jun - China: Instructions for submitting CRS annual reports
9 Jun - Barbados: Deadline to file 2020 FATCA, CRS returns extended to 31 July 2021
9 Jun - Cayman Islands: Updated FATCA and CRS guidance
9 Jun - Luxembourg: New code for unknown U.S. TINs
2 Jun - France: Updated FATCA technical guidance
2 Jun - Taiwan: CRS reporting deadline extended to 2 August 2021 (COVID-19)
May 2021
28 May - Ireland: Updated filing guidelines for FATCA
28 May - Taiwan: Amended CRS measures
27 May - India: FATCA and CRS reporting deadlines extended to 30 June 2021 (COVID-19)
25 May - Barbados: AEOI web portal for FATCA and CRS filings, open until 1 June 2021
25 May - Channel Islands: No deadline changes for FATCA and CRS reporting (Guernsey)
25 May - Germany: Updated FATCA guidance
25 May - United States: FATCA responsible officer certifications due 1 July 2021
24 May - Italy: Updated list of reportable, participating jurisdictions for AEOI under CRS regime
20 May - Channel Islands: FATCA and CRS updates (Jersey)
20 May - Luxembourg: Updated CRS FAQs
18 May - Barbados: AEOI portal for FATCA and CRS reports, open until 31 July 2021
18 May - Singapore: CRS guidance concerning qualifying personal investment companies
14 May - United States: Updated FAQs provide default codes for missing U.S. TINs
13 May - Panama: Default TINs for FATCA reporting
11 May - Saint Kitts and Nevis: Possible extension of CRS reporting deadline
7 May - China: CRS reporting deadline extended to 16 June 2021
6 May - Bermuda: CRS reporting deadline extended to 30 June 2021 (COVID-19)
5 May - Liechtenstein: FATCA, CRS reporting deadline extended to 31 July 2021 (COVID-19)
5 May - Taiwan: CRS reporting deadline 30 June 2021; new information
4 May - United States: FATCA IDES testing, scheduled for June 2021
April 2021
30 Apr - United States: IRS automatically extends QI / WP / WT certification and waiver application due dates
29 Apr - United States: Updated list of jurisdictions not issuing foreign TINs
29 Apr - Vietnam: Default TINs for FATCA reporting
27 Apr - British Virgin Islands: FATCA, CRS deadlines extended to 30 June 2021
26 Apr - Australia: Additional default TIN under FATCA regime
22 Apr - Cayman Islands: Updated FATCA and CRS guidance
22 Apr - Luxembourg: “Zero-value message” filings under FATCA and CRS regimes
21 Apr - Malta: FATCA, CRS reporting deadlines extended to 30 June 2021 (COVID-19)
20 Apr - Bahrain: FATCA and CRS reports for 2020 due 31 May 2021
19 Apr - Finland: Updated FATCA and CRS technical guidance
16 Apr - Singapore: CRS returns for 2020 due by 31 May 2021
15 Apr - Japan: New FAQ concerning CRS regime (COVID-19)
9 Apr - Cayman Islands: Updated FATCA and CRS guidance
9 Apr - United States: Updated FAQs, periodic certifications extended
7 Apr - Luxembourg: New codes for unknown U.S. TINs
7 Apr - Malta: Updated FATCA, CRS guidance regarding AEOI
7 Apr - Singapore: Updated FATCA guidance and FAQs
5 Apr - Finland: Updated FATCA and CRS technical guidance
5 Apr - Liechtenstein: Updated AEOI guidance
1 Apr - Channel Islands: Updated FATCA guidance, invalid or missing U.S. TINs (Jersey)
March 2021
26 Mar - Switzerland: Guidance on implementing FATCA agreement with United States
24 Mar - Russia: Updated CRS regulations
19 Mar - Nigeria: Preparation and filing of first CRS return for 2020
19 Mar - Taiwan: Updated user guide, CRS portal
16 Mar - Liechtenstein: Updated guidance on AEOI data transmissions
16 Mar - United States: Updated FAQs under FATCA regime; penalty relief for withholding agents
15 Mar - Cayman Islands: Updated FATCA and CRS guidance
11 Mar - South Africa: Third-party data annual submissions for AEOI
9 Mar - Australia: FATCA reporting deadline extended; U.S. TIN information mandatory for 2020 reporting year
9 Mar - Austria: Technical guidance on changes to CRS XML schema
5 Mar - Channel Islands: FATCA guidance related to missing U.S. TINs (Jersey)
4 Mar - Taiwan: Updated user guide, CRS portal
3 Mar - Channel Islands: FATCA and CRS reporting guidance, compliance statement assurance (Guernsey)
February 2021
26 Feb - France: Updated FATCA technical guidance
25 Feb - Liechtenstein: Updated FATCA technical guidance for missing TIN
23 Feb - Germany: Updated CRS guidance
22 Feb - Switzerland: Updated CRS technical guidance
19 Feb - France: Updated CRS technical guidance
17 Feb - Liechtenstein: Updated CRS technical guidance
15 Feb - Germany: Updated CRS guidance for financial institutions
11 Feb - Malta: Updated FATCA, CRS guidelines on AEOI
5 Feb - Singapore: CRS registration deadline is 31 March 2021
4 Feb - Hong Kong: Updated FAQs concerning AEOI and CRS regime
3 Feb - Germany: Updated FATCA guidance
3 Feb - Channel Islands: Updated FATCA, CRS guidance (Jersey)
2 Feb - Channel Islands: Changes to reporting system for FATCA and CRS (Guernsey)
January 2021
29 Jan - Canada: XML schema updated again, FATCA and CRS information returns in 2021
29 Jan - Saint Kitts and Nevis: Amendments to CRS regulations
27 Jan - Cayman Islands: Deadline for 2019 CRS compliance form extended to 15 September 2021
27 Jan - Luxembourg: Updated zero-reporting guidance, FATCA and CRS
27 Jan - Switzerland: Guidance related to AEOI in tax matters
25 Jan - Canada: Updated XML schema, FATCA and CRS information returns in 2021
25 Jan - India: Updated user guides under FATCA, CRS regimes
22 Jan - Hong Kong: Amendments to CRS provisions
21 Jan - Switzerland: Updated AEOI guidance under CRS regime
14 Jan - Luxembourg: Updated XSD schema guidance under FATCA and CRS regimes
13 Jan - Brazil: Updated FATCA and CRS guidance
13 Jan - Taiwan: Updated CRS guidance
12 Jan - Canada: Updated FATCA and CRS self-certification forms
12 Jan - Hong Kong: Updated AEOI guidance
8 Jan - Japan: Updated FAQ under CRS regime, AEOI reporting system
6 Jan - Finland: Updated CRS technical guidance
6 Jan - Hungary: Updated FATCA and CRS filing instructions
6 Jan - Liechtenstein: Amendments to regulations related to FATCA and CRS regimes
2020 Articles
December 2020
23 Dec - Germany: Updated FATCA guidance
17 Dec - Finland: Updated FATCA and CRS technical guidance
17 Dec - Ireland: Updated CRS filing guidelines, XML schema
14 Dec - Switzerland: Changes to AEOI provisions effective 1 January 2021
14 Dec - Switzerland: First group requests by IRS from Swiss financial institutions
10 Dec - Ireland: Updated filing guidelines for FATCA
8 Dec - United States: Responsible officer certifications due by 15 December 2020
7 Dec - Liechtenstein: Updated FATCA and AEOI guidance
4 Dec - Malta: CRS XML schema version change 10 January 2021
3 Dec - Isle of Man: Updated FATCA and CRS guidance
1 Dec - Australia: Updated FATCA, CRS guidance
1 Dec - Finland: Updated versions of FATCA and CRS technical guidance
1 Dec - OECD: Toolkit for implementation of AEOI standard
1 Dec - Russia: Updated taxpayer information requirements, XSD schema for CRS reports
November 2020
30 Nov - United States: Updated public key for FATCA filings
19 Nov - Switzerland: Amendments related to AEOI in tax matters
18 Nov - Cayman Islands: Updated CRS guidance
12 Nov - Bermuda: Updated user guide, CRS information reporting portal
12 Nov - Netherlands: Updated FATCA and CRS guidance
12 Nov - South Africa: Clarification of AEOI implementation
10 Nov - United States: QI / WP / WT application deadline, 24 November 2020
6 Nov - Japan: Updated FAQs on CRS regime
5 Nov - United States: IRS updates FAQs for QI / WP / WT
5 Nov - Germany: Updated CRS guidance for financial institutions
4 Nov - Australia: Updated AEOI guidance, due diligence changes
4 Nov - Cayman Islands: FATCA, CRS reporting extension to 16 December 2020
4 Nov - Netherlands: FATCA and Dutch residents who are U.S. citizens
October 2020
30 Oct - Liechtenstein: Updated CRS guidance, XML schema
30 Oct - Switzerland: Updated AEOI data transfer manual
29 Oct - Italy: Certain CRS reporting obligations, deadline of 30 October 2020
27 Oct - Finland: Updated FATCA and CRS technical guidance
22 Oct - South Africa: Updated CRS regulatory guidance
19 Oct - Canada: Updated XML schema, FATCA and CRS information returns for 2021
16 Oct - Netherlands: Guidance on FATCA and CRS regimes
15 Oct - Barbados: Deadlines for 2019 FATCA, CRS returns further extended to 31 October (COVID-19)
15 Oct - Netherlands: Tax administration responds to Parliament’s FATCA questions
14 Oct - Switzerland: Updated FATCA guidance; AEOI statistics for 2020
8 Oct - Bermuda: Information reporting portal for CRS data filings closed until 8 November
8 Oct - Bulgaria: Updated AEOI guidance
8 Oct - Hong Kong: AEOI portal updates
September 2020
29 Sep - Nigeria: FAQs under CRS-AEOI regime; reminder, extended deadline expires 30 September (COVID-19)
29 Sep - United States: IRS updates FATCA registration system
28 Sep - Oman: AEOI measures, CRS guidance
25 Sep - Brazil: Updated FATCA and CRS guidance
25 Sep - Singapore: Updated FATCA guidance and FAQs
24 Sep - Netherlands: FATCA issues encountered by Dutch citizens with U.S. nationality
24 Sep - UAE: Updated CRS guidance
22 Sep - United States: Updated FAQs for QIs / WPs / WTs
18 Sep - Australia: Updated AEOI guidance
18 Sep - China: CRS submission period extended to 23 October 2020
17 Sep - Cayman Islands: FATCA, CRS amended legislation enacted
17 Sep - Germany: Updated CRS guidance for financial institutions
17 Sep - Ireland: Updates to DAC2 and CRS filing guidelines
14 Sep - Ireland: Updated FAQs for CRS
14 Sep - Russia: AEOI guidance, insurers included in list of financial organizations
10 Sep - Belgium: New CRS schema required beginning 8 January 2021
10 Sep - British Virgin Islands: FATCA, CRS deadlines again extended, 30 September 2020
9 Sep - Finland: Updated FAQs related to FATCA and CRS
8 Sep - Italy: Updated list of reportable jurisdictions for AEOI under CRS regime
8 Sep - Netherlands: Updated IGA with United States
3 Sep - Singapore: FATCA regulations effective 2021; FAQs on CRS regime
1 Sep - Russia: Updated list of financial market organizations for CRS purposes
August 2020
28 Aug - Australia: Updated FATCA guide for software developers
28 Aug - Brazil: FATCA and CRS reporting deadlines extended
28 Aug - Finland: Updated FATCA and CRS technical guidance
27 Aug - Luxembourg: Updated XSD schema, technical guidance under FATCA and CRS regimes
27 Aug - UAE: Updated CRS guidance, legislation and regulations
24 Aug - China: Temporary closure of AEOI portal for CRS reports
24 Aug - Singapore: Updated CRS XML schema instructions
20 Aug - Australia: Updated “software developer kit guide,” FATCA and CRS regimes
20 Aug - Italy: Decree published, FATCA and CRS reporting deadline extended to 30 September (COVID-19)
20 Aug - Pakistan: Proposals to implement CRS rules
17 Aug - Singapore: Revised FATCA form released
14 Aug - Canada: Updated FATCA and CRS guidance
13 Aug - India: Due diligence procedures, determining “controlling person” under FATCA and CRS regimes
6 Aug - Australia: Report of CRS reportable accounts by jurisdiction, for 2018
5 Aug - Luxembourg: FATCA and CRS returns, filing date extended to 30 September (COVID-19)
3 Aug - Mexico: FATCA and CRS filing deadlines extended to 7 December 2020 (COVID-19)
July 2020
23 Jul - Canada: Updated XML schema under FATCA and CRS regimes
21 Jul - Liechtenstein: Updated CRS schema; AEOI and FATCA revisions approved
21 Jul - Switzerland: Updated AEOI technical guidance
20 Jul - Canada: Updated post-filing instructions for FATCA, CRS returns
20 Jul - Korea: Amendments to FATCA and CRS regulations
14 Jul - Finland: Updated FATCA, CRS technical guidelines
13 Jul - Germany: List of countries for information exchanges under CRS regime
8 Jul - Vietnam: Deadline for FATCA returns extended to 1 November 2020 (COVID-19)
7 Jul - Canada: Updated instructions for FATCA returns
7 Jul - Germany: Deadlines for FATCA and CRS returns extended to 31 October 2020 (COVID-19)
7 Jul - Luxembourg: Filing deadlines for FATCA, CRS returns to be postponed
6 Jul - Cayman Islands: Bulk uploading of CRS compliance forms
6 Jul - Italy: FATCA and CRS reporting deadline extended to 30 September 2020 (COVID-19)
6 Jul - Japan: Updated FAQs on common reporting standard regime
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