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14 Jun - Pakistan: Proposal for new penalties under CRS

13 Jun - Korea: Revised regulations for implementing AEOI under CRS

10 Jun - South Africa: Third-party data submissions process has closed

7 Jun - OECD: Update on status of tax transparency initiatives (AEOI and CRS)

6 Jun - Luxembourg: Updated CRS “frequently asked questions”

5 Jun - British Virgin Islands: Extended FATCA and CRS reporting deadline expected

4 Jun - South Africa: Draft regulations under CRS regime

4 Jun - Switzerland: Update on AEOI agreements with 19 jurisdictions

30 May - Channel Islands: Additional information for FATCA, CRS reports (Guernsey)

30 May - India: Updated user guide for FATCA, CRS

30 May - Taiwan: FAQs providing CRS guidance updated again

28 May - Belgium: Online filing of CRS returns for 2018

24 May - Austria: Proposed amendments reflecting CRS measures

21 May - British Virgin Islands: Extended deadline, certain trusts under CRS regime

20 May - Switzerland: Updated CRS technical guidance

14 May - India: Updated form for statements under FATCA and CRS regimes

14 May - Italy: Updated filing instructions for FATCA and CRS/DAC2 returns

13 May - Belgium: CRS treatment of persons with pending asylum applications

13 May - Brazil: Technical guidance for FATCA, CRS regimes updated

13 May - South Africa: Reminder, third-party data submissions end 31 May 2019

8 May - France: Updated CRS technical guidance

6 May - United States: FATCA testing schedule for IDES (June 2019)

3 May - Ireland: Updated FATCA, CRS filing guidelines

3 May - Netherlands: XML schema under FATCA and CRS

2 May - Russia: Updated electronic format for information reporting under CRS

29 Apr - Bermuda: CRS guidance update

29 Apr - Taiwan: List of countries for AEOI

25 Apr - Singapore: Reporting financial institutions may begin submitting CRS returns; updated FAQs

24 Apr - Russia: Identifying financial market organizations for CRS purposes

22 Apr - Germany: FATCA guidance update from tax authority

22 Apr - UK: Updates to AEOI registration guidance, due diligence

22 Apr - United States: Reminder for QI / WP / WT periodic-review certification

17 Apr - Australia: CRS reporting extension, update

17 Apr - Cayman Islands: FATCA and CRS reporting extension; FAQs on AEOI

17 Apr - Singapore: FATCA hardcopy “nil return” available (reporting year 2018)

15 Apr - Cayman Islands: Updated user guide for AEOI portal

15 Apr - Channel Islands: Updated version of CRS practical guidance (Jersey)

15 Apr - Switzerland: First AEOI audits planned by Swiss tax administration

11 Apr - Channel Islands: Compliance notice, third-party service providers under CRS (Jersey)

11 Apr - Taiwan: Updated FAQs provide CRS guidance

10 Apr - Hong Kong: Updated CRS guidance

10 Apr - UK: Updated guidance on AEOI registration process

8 Apr - United States: Updated FAQ, independence standard, external reviewer of QI / WP / WT

2 Apr - OECD: Compliance ratings of seven jurisdictions, beneficial ownership toolkit

1 Apr - Hong Kong: New CRS webpage resource, updated FAQs

1 Apr - Italy: FATCA, CRS reporting deadlines extended to 20 June 2019

1 Apr - Liechtenstein: Guidelines for third-party auditors monitoring FATCA, CRS compliance

28 Mar - OECD: Updated CRS frequently asked questions (FAQs)

28 Mar - United States: New FAQs under FATCA; compliance items for foreign financial institutions

27 Mar - France: Updated CRS technical guidance

26 Mar - Isle of Man: Competent authority agreement signed with UK

25 Mar - Brazil: Technical guidance for FATCA, CRS regimes

25 Mar - Ireland: Updated IGA for FATCA purposes

25 Mar - Netherlands: Effects of FATCA for U.S. persons

25 Mar - Russia: Updated CRS information reporting guidance

25 Mar - South Africa: Third-party data, annual submissions process opens 1 April 2019

25 Mar - United States: FAQ on certifications, periodic reviews for QI / WP / WT

22 Mar - Korea: Regulations for implementing FATCA and AEOI

22 Mar - Singapore: CRS entity classification self-review tool

22 Mar - Switzerland: Proposed changes to AEOI provisions

21 Mar - United States: Verification and certification requirements for certain entities, reporting by FFIs

19 Mar - Australia: Updates to CRS for July 2019 reporting

19 Mar - UK: FATCA / CRS update, non-reporting financial institutions

15 Mar - United States: Automatic exchange of information, IRS practice unit

14 Mar - Malta: Updated guidelines, implementing DAC2 and CRS

12 Mar - Luxembourg: Taxpayer rights restored, exchange of information requested by foreign tax authorities

12 Mar - South Africa: CRS proposals included in budget 

11 Mar - China: CRS reports due 31 May 2019; test portal open

11 Mar - United States: Consolidated compliance group reminder for QIs / WPs / WTs

8 Mar - Hong Kong: Update about amendments to CRS provisions

8 Mar - Russia: Updated FAQs on CRS, electronic format for information reporting

7 Mar - United States: Proposed regulations, FATCA burden relief (hearing set for April 10)

6 Mar - Hong Kong: Amendments to CRS provisions

6 Mar - Malta: Updated FATCA guidance

6 Mar - Singapore: Deadline to file FATCA return is 31 May 2019

6 Mar - United States: New FAQs released by IRS

4 Mar - Switzerland: Consultation on AEOI

1 Mar - Germany: CRS guidance for financial institutions, foreign service providers

28 Feb - British Virgin Islands: Updated CRS guidance

28 Feb - Channel Islands: Errors concerning information reporting, FATCA and CRS regimes (Guernsey)

27 Feb - Russia: Individuals must declare foreign assets by 28 February 2019

27 Feb - India: Updated FATCA, CRS form allows for XML files

26 Feb - India: Undisclosed foreign bank accounts

25 Feb - Costa Rica: Ultimate beneficiary registry; extended effective date September 2019

22 Feb - Portugal: Amended automatic exchange of information rules (FATCA, CRS regimes)

21 Feb - Italy: Pension funds, plans subject to CRS regime

15 Feb - Germany: CRS guidance for financial institutions, foreign service providers

14 Feb - India: Updated FATCA, CRS user guides and FAQs

12 Feb - France: Updated FATCA, CRS technical guidance

12 Feb - Hungary: Updated FATCA filing instructions

6 Feb - Germany: FATCA guidance update from tax authority

1 Feb - Hungary: Updated AEOI filing instructions

1 Feb - Israel: CRS implementing regulations advance, approved by Knesset

1 Feb - Japan: Updated FAQs on CRS

31 Jan - Germany: CRS guidance for financial institutions, foreign service providers

31 Jan - Switzerland: Updated CRS guidance, Q&As concerning AEOI

29 Jan - China: First AEOI exchange with Switzerland set for September 2019

29 Jan - India: Updated FATCA, CRS form; generating and validating XML files

29 Jan - United States: Expired digital certificates, FATCA reporting via IDES

25 Jan - Switzerland: Overview of 2018 FATCA, QI reporting due in 2019 (table)

23 Jan - UK: Updates to AEOI registration guidance, reportable jurisdictions

15 Jan - Bulgaria: CRS / DAC2 reporting service

8 Jan - Channel Islands: CRS, FATCA user guide (Guernsey)

8 Jan - Liechtenstein: CRS amendments, updated AEOI guidance

8 Jan - Switzerland: Amendment to CRS ordinance

7 Jan - Japan: Updated FAQs on CRS

21 Dec - Australia: Guidance on FATCA and CRS regimes

20 Dec - Malta: Updated guidelines, implementation of DAC2 and CRS

18 Dec - United States: Analysis and observations about proposed regulations, FATCA burden relief

18 Dec - Australia: ATO guidance explains AEOI obligations

17 Dec - British Virgin Islands: Amendments to CRS rules

13 Dec - United States: Proposed regulations under FATCA; goal of reducing taxpayer burden

13 Dec - Brazil: Technical guidance for FATCA, CRS regimes updated again

13 Dec - Switzerland: Consultations concerning AEOI agreements with 18 jurisdictions

13 Dec - Taiwan: Consensus with Japan to implement CRS, update exempted entities

12 Dec - Finland: Updated FATCA, CRS technical guidelines

10 Dec - Hungary: Amendments to CRS legislation

10 Dec - Liechtenstein: Updated CRS reporting instructions

7 Dec - United States: New FAQs on FATCA certification

7 Dec - Canada: Tax residency declaration form under CRS updated again

7 Dec - Switzerland: “FATCA certification” guidance updated

5 Dec - Switzerland: Updated guidance, FATCA Model 2 agreement

4 Dec - Canada: Updated tax residency declaration form for CRS purposes

29 Nov - United States: FATCA certification deadline is 15 December 2018

27 Nov - Canada: Updated tax residency declaration forms, FATCA and CRS purposes

27 Nov - United States: FATCA testing schedule for IDES (December 2018)

27 Nov - United States: IRS “public key” for FATCA filing expires 30 November

26 Nov - France: Updated FATCA technical guidance

21 Nov - Singapore: FATCA Model 1 IGA signed with United States

20 Nov - United States: New FAQs for QI / WP / WT

20 Nov - India: Jurisdictions where “passive non-financial entity” status not considered for CRS

19 Nov - Bermuda: Updated CRS portal “user guide” and FAQs

19 Nov - France: Update to CRS guidance, obligations of account holders

19 Nov - Netherlands: FATCA and CRS reporting deadlines for 2019

13 Nov - Brazil: Updated technical guidance for FATCA, CRS regimes

8 Nov - Hong Kong: Amendment to CRS rules

8 Nov - Taiwan: Treatment of certain post-2019 accounts, related entities under CRS

6 Nov - EU: Ultimate beneficial ownership (UBO) registers

29 Oct - Portugal: Retirement savings plans no longer CRS exempt

25 Oct - Russia: Guidance for implementing CRS

24 Oct - Australia: Update on FATCA reporting

23 Oct - United States: Renewal of FFI agreement information (QI / WP / WT entities)

22 Oct - OECD: Updated list of RBI/CBI schemes relating to CRS

19 Oct - Netherlands: Updated version of reporting application for bank, investment products

19 Oct - Saint Vincent and the Grenadines: AEOI portal user manual

17 Oct - United States: IRS reminder, QI / WP / WT application deadline, 16 November 2018

16 Oct - Luxembourg: Updated CRS FAQs

16 Oct - OECD: CRS avoidance through residence and citizenship by investment schemes

15 Oct - Germany: CRS guidance, implementing automatic exchange of information

15 Oct - Hong Kong: Expected update to list of non-reporting financial institutions

11 Oct - Australia: “Small reporters” and FATCA XML returns

5 Oct - Australia: Updates to CRS reporting

4 Oct - Saint Vincent and the Grenadines: FATCA, CRS deadline extension

3 Oct - Switzerland: AEOI—updated Q&As; agreements with Hong Kong, Singapore

26 Sep - United States: IRS reminder about FATCA registration

21 Sep - Hong Kong: AEOI with China is now effective

18 Sep - Cayman Islands: AEOI portal update, information on FATCA and CRS error notifications

14 Sep - Saint Vincent and the Grenadines: FATCA, CRS reporting deadline extended

10 Sep - Taiwan: CRS form and instructions

7 Sep - Anguilla: Planned extension of CRS reporting deadline to 25 September

7 Sep - Qatar: CRS deadline extended to 20 September 2018

5 Sep - Cayman Islands: AEOI portal closed, for data transmissions to competent authorities

5 Sep - Singapore: Reporting CRS, accessing AEOI electronic services

30 Aug - India: Updated versions of Form 61B and user manuals under FATCA, CRS

21 Aug - United States: New FAQ for QI / WP / WT

21 Aug - United States: Reminder for QI / WP / WT, action by 1 September 2018

21 Aug - Austria: Revised annual deadlines for CRS reporting

16 Aug - Taiwan: Updated FAQs on CRS

8 Aug - Canada: Updated CRS and FATCA guidance

8 Aug - Saint Kitts and Nevis: CRS reporting deadline extended to 12 September 2018

7 Aug - United States: Draft instructions, FATCA report filed on Form 8966

3 Aug - United States: New FAQs for QI / WP / WT

2 Aug - Germany: FATCA update from tax authority

31 Jul - United States: FATCA report, draft Form 8966 for 2018

31 Jul - United States: Updates to FATCA registration system

26 Jul - Ireland: Updated FATCA, CRS guidance

23 Jul - Australia: Updates to CRS reporting

20 Jul - France: CRS guidance for financial institutions concerning “recalcitrant” account holders

20 Jul - Hong Kong: Updated FAQs for AEOI

20 Jul - Pakistan: CRS reporting deadline extended to 31 July

19 Jul - United States: FATCA updated classifications; pre-existing account and periodic certifications

16 Jul - Canada: Updated FATCA XML schema for 2019 information returns

13 Jul - Liechtenstein: AEOI guidance; report and motion to amend CRS law

12 Jul - Luxembourg: Official “reportable jurisdictions” list for CRS purposes

12 Jul - Netherlands: Updated CRS and FATCA guidance for financial institutions

11 Jul - Germany: Updates about CRS regulations

9 Jul - Mauritius: Reminder of FATCA, CRS reporting deadline of 31 July 2018

5 Jul - OECD: CRS automatic exchange of account information by 100+ jurisdictions

3 Jul - Taiwan: FAQs on CRS implementation, due diligence

3 Jul - United States: Updated list, approved certificate authorities; IDES user guide

2 Jul - Malta: Updated guidelines for implementing DAC2 and CRS

2 Jul - Russia: Technical guidance, CRS information exchanges

28 Jun - Germany: Deadline for FATCA returns (2017) is 31 August 2018

28 Jun - Russia: Updated CRS guidance

27 Jun - United States: New FAQ for QI / WP / WT

26 Jun - Belgium: CRS reporting deadline extended to 20 July

25 Jun - Liechtenstein: FATCA, CRS reporting deadline extended to 31 July 2018; updated CRS schema

25 Jun - OECD: Updated CRS frequently asked questions (FAQs)

25 Jun - Switzerland: AEOI portal unavailable; consider submitting CRS reports early

21 Jun - Luxembourg: Updated FATCA, CRS guidance

21 Jun - Russia: Regulations on the implementation of CRS

20 Jun - France: Updated FATCA, CRS technical guidance

18 Jun - Switzerland: Updated CRS technical guidance

15 Jun - United States: Draft FATCA registration instructions

15 Jun - Vietnam: FATCA guidance on reporting software

7 Jun - China: CRS reporting deadline extended to 30 June 2018

7 Jun - Germany: FATCA-focused newsletter released by tax office

5 Jun - France: “Accidental Americans” affected by FATCA; CRS return threshold

5 Jun - Germany: Updated “schema dataset” for FATCA reporting

4 Jun - Australia: Updated FATCA formatting requirements, CRS guidance for tax agents

4 Jun - UK: Updated AEOI user guide, FATCA and CRS

1 Jun - India: Updated user guide under FATCA and CRS regimes

1 Jun - Isle of Man: Industry advisory notice related to FATCA reporting

1 Jun - Saint Kitts and Nevis: CRS reporting deadline extended to 31 July 2018

31 May - South Africa: Third-party data, annual submissions due 31 May

31 May - Bulgaria: Updated AEOI instructions for FATCA, CRS, DAC2 regimes

31 May - Ireland: New AEOI “tax and duty manuals”

30 May - Cayman Islands: FATCA, CRS reporting deadline is 31 May 2018

30 May - Liechtenstein: Updated CRS reporting instructions

30 May - Pakistan: CRS reporting deadline extended to 30 June

29 May - Bermuda: Amendment to CRS regulations

29 May - Channel Islands: FATCA, CRS deadline, 30 June 2018 (Guernsey)

29 May - China: CRS returns are due 31 May

29 May - United States: FATCA registration form (draft) for 2018

29 May - United States: FATCA testing schedule for IDES

25 May - Belgium: Updates to FATCA rules

25 May - Liechtenstein: FATCA, CRS returns for 2017 due 30 June 2018

25 May - United States: New FAQs for QI / WP / WT

24 May - Netherlands: Guidance on missing U.S. TINs

23 May - Australia: “Small reporters” and CRS XML returns

23 May - Pakistan: Guidance concerning CRS implementation

22 May - Australia: Update on CRS reporting

22 May - Belgium: Online portal open, correcting CRS returns for 2016

22 May - UK: Updated AEOI user guide, FATCA and CRS

18 May - Switzerland: AEOI agreements with Singapore, Hong Kong

17 May - Liechtenstein: Guidelines for third-party auditors for monitoring FATCA / CRS compliance

17 May - Saint Lucia: Updated guidance for CRS implementation

16 May - Isle of Man: AEOI industry advisory notice

16 May - Saint Lucia: Updated guidance for FATCA implementation

16 May - United States: FAQ and webpage updates relating to FATCA reporting

15 May - Australia: Update on FATCA reporting

10 May - Korea: Revised regulations, automatic exchange of financial information (CRS, FATCA)

10 May - UK: Updated AEOI guidance for FATCA and CRS

9 May - Finland: FAQs related to FATCA, CRS, DAC2

7 May - United States: New FAQs for QI / WP / WT certifications, periodic reviews

4 May - Germany: FATCA-focused newsletter released by tax office

4 May - United States: QI / WP / WT certification reminder

3 May - Italy: Extended reporting deadlines, CRS and FATCA returns for FY 2017

2 May - Brazil: Updated technical guidance for FATCA, CRS regimes

2 May - France: Updated FATCA technical guidance

30 Apr - Singapore: Submission of CRS returns for 2017

26 Apr - Russia: Regulations relating to transfer and receipt of financial information

26 Apr - South Africa: Third-party data annual submissions open

24 Apr - Channel Islands: Updated versions, FATCA and CRS guidance (Jersey)

19 Apr - Czech Republic: Expanded information reporting requirements; banks, attorneys, tax advisors

19 Apr - Hungary: Updated FATCA technical guidance

19 Apr - OECD: Challenges to CRS, misuse of residence or citizenship

18 Apr - Switzerland: Updated Q&As under FATCA, CRS regimes

17 Apr - Singapore: FATCA paper “nil return” available

17 Apr - Switzerland: Updated common reporting standard (CRS) technical guidance

13 Apr - Canada: Canadian financial institutions must provide first CRS report by 1 May 2018

12 Apr - India: Registrations, submissions under FATCA and CRS regimes

9 Apr - Belgium: Online FATCA portal now open; CRS correction process brochure

9 Apr - Hungary: Updated AEOI filing instructions

5 Apr - OECD: New common reporting standard exchange agreement, implementation handbook

5 Apr - OECD: New rules on “fictional residences” circumventing the AEOI

4 Apr - Australia: Offshore financial account information to be reported to ATO, update

4 Apr - UK: Updated AEOI submission user guide, FATCA and CRS

3 Apr - Brazil: Updated technical guidance for FATCA, common reporting standard regimes

2 Apr - Liechtenstein: Updated CRS reporting instructions

2 Apr - Netherlands: Updated CRS / FATCA “questions and answers”

29 Mar - United States: New FATCA notification error messages, online user documentation

27 Mar - Belgium: Changes to CRS file validation; TIN and date of birth obligations

27 Mar - Bulgaria: New definition of “beneficial owner” and disclosure requirements

27 Mar - Dominican Republic: Tax returns modified, identifying ultimate “beneficial owner”

27 Mar - India: Guidance for FATCA, common reporting standard requirements

26 Mar - Cayman Islands: Updated guidance for CRS and FATCA

26 Mar - Singapore: Updated common reporting standard XML schema user guide

20 Mar - Australia: Updated AEOI guidance, FATCA and common reporting standard

20 Mar - Germany: Updated CRS guidance for financial institutions, foreign service providers

20 Mar - United States: Draft FATCA certification questions, assisting responsible officers with FATCA certifications

19 Mar - Japan: Updated FAQs on common reporting standard reporting

15 Mar - Indonesia: April 2018 deadline, financial institutions submitting customers’ data for AEOI purposes

15 Mar - United States: IRS releases new FAQ for withholding agents, under FATCA rules

15 Mar - United States: IRS systems accepting QI / WP / WT certifications beginning early April 2018

12 Mar - Ireland: Updated CRS “naming conventions” guidelines

9 Mar - OECD: New disclosure rules for advisors, attempts to avoid common reporting standard

8 Mar - Isle of Man: Guidance on reporting unknown U.S. TINs for pre-existing accounts for FATCA purposes

7 Mar - Bermuda: Updated CRS portal user guide, FAQs

7 Mar - Singapore: FATCA return filing begins 16 April 2018

6 Mar - Brazil: Updated FATCA, common reporting standard technical guidance

5 Mar - United States: Australia added to “no TIN list”

5 Mar - Ireland: Amendments to FATCA regulations, effective retroactively

5 Mar - Liechtenstein: English translations, automatic exchange of information (AEOI) guidance

5 Mar - Singapore: CRS registration due 31 March 2018

26 Feb - United States: New FAQs on QI / WP / WT

26 Feb - Hong Kong: FATCA compliance, certification deadline is 1 July 2018

23 Feb - Ireland: Changes to FATCA file validation process

23 Feb - UK: Updated AEOI guidance for FATCA and CRS

23 Feb - United States: QI / WP / WT account management system opens in April 2018

22 Feb - France: Updated FATCA technical guidance

22 Feb - Monaco: CRS portal user guide

19 Feb - British Virgin Islands: FATCA / CRS reporting deadline, 31 May

19 Feb - OECD: Investment schemes that circumvent common reporting standard (CRS) regime

16 Feb - Japan: Updated samples to assist filing CRS returns

15 Feb - Singapore: New AEOI electronic services for CRS returns

14 Feb - Netherlands: Instructions to import new CRS country list

13 Feb - Vietnam: Translation of IRS guidance; TINs and date of birth

8 Feb - Cayman Islands: Updated participating jurisdictions and reportable jurisdictions

8 Feb - Hong Kong: Technical amendments to AEOI related to CRS

8 Feb - Japan: Updated common reporting standard FAQs

7 Feb - India: Proposed penalties for late FATCA-CRS returns

7 Feb - Liechtenstein: FATCA XML schema, updated

7 Feb - Singapore: New “public key” for preparing FATCA reporting packet

31 Jan - Malta: Updated guidelines, implementation of DAC2 and CRS

30 Jan - Malta: Compliance obligations under FATCA and common reporting standard regimes

29 Jan - Hungary: Updated FATCA technical guidance

25 Jan - Ireland: Updated “frequently asked questions” and guidance, CRS and FATCA

23 Jan - India: Reporting of U.S. TINs for pre-existing accounts under FATCA

23 Jan - Portugal: Updated CRS manual

22 Jan - Singapore: Updated FAQs on FATCA

19 Jan - Channel Islands: Additional information for FATCA reports in Guernsey

19 Jan - OECD: Disclosure of CRS avoidance arrangements and offshore structures, public comments on draft

19 Jan - Romania: Updated list of reporting jurisdictions, automatic exchange of financial information 

18 Jan - Australia: Updated guidance on automatic exchange of information

17 Jan - France: Automatic exchange of information under FATCA, CRS regimes

17 Jan - Japan: Updated FAQs on common reporting standard

17 Jan - Vietnam: FATCA technical guidance

16 Jan - Isle of Man: Updated FATCA guidance notes

15 Jan - OECD: Panama signs CRS multilateral competent authority agreement

11 Jan - Switzerland: Updated Q&As, CRS technical guidance

10 Jan - Germany: Updated CRS guidance for financial institutions, foreign service providers

10 Jan - Korea: Revised regulations, automatic exchange of financial information (CRS, FATCA)

9 Jan - Brazil: FATCA and CRS reporting deadlines extended to June 2018

9 Jan - Finland: Updated common reporting standard guidance 

9 Jan - France: Updated FATCA, common reporting standard guidance

9 Jan - Netherlands: Missing U.S. taxpayer identification numbers under FATCA

9 Jan - OECD: Updated common reporting standard FAQs

3 Jan - Germany: Updated FATCA guidance for financial institutions, foreign service providers

3 Jan - Isle of Man: Updated CRS guidance notes

3 Jan - Netherlands: Issued bank and investment products manual v2019.1

2 Jan - UK: Updated AEOI guidance for FATCA and CRS

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