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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)

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

6 Jul - UAE: Amendments to CRS rules, Abu Dhabi

25 Jun - Luxembourg: FATCA and CRS legislation passed

22 Jun - Liechtenstein: Updated XML schema under CRS regime

19 Jun - Bulgaria: Extended deadline for FATCA, CRS reporting (COVID-19)

19 Jun - Ireland: Extended deadline for FATCA and CRS/DAC2 reporting (COVID-19)

19 Jun - Mexico: Updated FAQs under FATCA and CRS regimes

19 Jun - Saint Lucia: Updated FATCA and CRS guidance, extended deadlines (COVID-19)

19 Jun - Taiwan: Updated CRS user guides

18 Jun - Barbados: Deadlines for 2019 FATCA, CRS returns extended to 31 August (COVID-19)

18 Jun - Oman: CRS reporting deadline extended to 31 July 2020

17 Jun - Finland: Updated FATCA and CRS / DAC2 guidance

16 Jun - Belgium: CRS reports for 2019, electronic filing

12 Jun - Singapore: Amended CRS regulations

11 Jun - France: Updated FATCA, CRS technical guidance

9 Jun - Taiwan: Updated XML schema user guide, CRS regime

9 Jun - UAE: FATCA and CRS reporting portal open until 30 June

5 Jun - Luxembourg: Deadlines for CRS and FATCA reporting postponed (COVID-19)

5 Jun - Isle of Man: FATCA and CRS reporting deadline extended to 30 September (COVID-19)

4 Jun - United States: Extension of QI/WP/WT certification due date

3 Jun - Brazil: Updated FATCA, CRS guidance

3 Jun - Channel Islands: FATCA and CRS reporting deadline extended to 30 September (Guernsey) (COVID-19)

3 Jun - Taiwan: Updated CRS data preparation “tools”

1 Jun - China: AEOI portal for CRS reports, open 1 August to 30 September 2020

1 Jun - France: FATCA, CRS reporting deadlines extended to 15 October 2020 (COVID-19)

1 Jun - Germany: FATCA test system database deleted; data may need to be resubmitted

1 Jun - Switzerland: Report on audit mechanism for implementation of AEOI

1 Jun - United States: IRS updates to FATCA registration system

29 May - Saint Kitts and Nevis: FATCA, CRS reporting deadline extended to 30 November 2020

28 May - South Africa: Third-party data annual submissions for AEOI due 31 May 2020

27 May - Anguilla: Extensions of FATCA, CRS reporting deadlines

27 May - Belgium: FATCA, CRS returns, deadline extended to 30 September (COVID-19)

27 May - Bermuda: CRS reporting deadline further extended, to 31 August (COVID-19)

27 May - Switzerland: Updates to FATCA guidance

26 May - Mauritius: Due date for FATCA, CRS returns extended to 30 September (COVID-19)

22 May - Channel Islands: Amendment to CRS regulations (Guernsey)

21 May - Germany: Guidance under FATCA regime

21 May - Taiwan: Updated XML schema user guide, CRS regime

20 May - Nigeria: Extended deadline for AEOI and CRS reporting by financial institutions (COVID-19)

20 May - British Virgin Islands: Updated CRS guidance

19 May - Liechtenstein: Updated AEOI guidance

19 May - Singapore: FATCA, CRS return deadline extended to 31 August 2020 (COVID-19)

19 May - UK: Relief for FATCA and CRS reports not filed by 31 May 2020 (COVID-19)

18 May - Cayman Islands: FAQs on CRS compliance form

18 May - Germany: Updated CRS guidance for financial institutions

18 May - Qatar: Extended deadline for 2019 reporting by financial institutions (COVID-19)

15 May - Monaco: Revised AEOI guidance

13 May - Liechtenstein: Guidance for association accounts, club accounts compliance with CRS

11 May - Singapore: Revised FATCA form released

8 May - Japan: Updated FAQs on CRS

6 May - United States: FATCA IDES testing, scheduled for August 2020

5 May - Australia: Updated U.S. TIN requirements for 2020

5 May - Cayman Islands: CRS reporting deadline extended to 16 November (COVID-19)

5 May - Taiwan: Updated CRS portal instructions, XML user guide, FAQs

4 May - Saint Vincent and Grenadines: AEOI reporting cycle suspended (COVID-19)

4 May - Taiwan: Updated CRS regulations address force majeure, similar events (COVID-19)

4 May - UK: Updated financial accounts for CRS reporting

1 May - United States: New FAQs provided by IRS for QIs / WPs / WTs

30 Apr - Canada: Updated FATCA and CRS guidance

29 Apr - United States: FATCA certification submissions extended to 15 December 2020 (COVID-19)

28 Apr - Channel Islands: FATCA and CRS reporting deadlines are 30 June 2020 (Guernsey)

28 Apr - Qatar: CRS deadline extended to 31 August 2020 (COVID-19)

28 Apr - Russia: Updated guidance, electronic information reporting under CRS

28 Apr - Singapore: FATCA form to be released 6 May 2020

23 Apr - Australia: Updated AEOI guidance, CRS participating jurisdictions list

23 Apr - British Virgin Islands: FATCA, CRS deadlines extended (COVID-19)

23 Apr - Hong Kong: Amendments to AEOI rules concern “controlling persons”

23 Apr - Singapore: Updated FAQs concerning FATCA

23 Apr - South Africa: Third-party data annual submissions for AEOI

22 Apr - Japan: Deadline extension for AEOI reporting (COVID-19)

22 Apr - United States: IRS extends FATCA reporting deadline, Model 1 IGA jurisdictions (COVID-19)

21 Apr - India: FATCA and CRS returns, reporting deadlines extended (COVID-19)

21 Apr - Singapore: Updated FATCA guidance

20 Apr - Cayman Islands: CRS guidance; extended FATCA deadline (COVID-19)

20 Apr - Liechtenstein: Consultation on AEOI regime changes

17 Apr - Canada: FATCA and CRS returns, reporting deadlines extended (COVID-19)

15 Apr - United States: FATCA default notices guidance, updated FAQs

13 Apr - Russia: CRS reporting deadline extended to 31 August 2020

9 Apr - Liechtenstein: Updated instructions, FATCA reporting

9 Apr - Taiwan: Guidance for CRS reporting for 2019 information

7 Apr - Malta: Updated FATCA, CRS guidelines on AEOI

3 Apr - Singapore: FATCA and CRS returns for 2019, filing opens 20 April 2020

2 Apr - Liechtenstein: FATCA, CRS reporting deadline extended to 31 July 2020 (COVID-19)

2 Apr - Malta: FATCA, CRS reporting deadlines extended (COVID-19)

31 Mar - Bermuda: CRS reporting deadline extended to 15 July 2020 (COVID-19)

30 Mar - OECD: Status report, automatic exchange of information (AEOI)

27 Mar - Russia: Reminder of 31 May deadline, CRS reporting for 2020

26 Mar - Germany: Guidance under FATCA regime

26 Mar - Netherlands: Financial services to Dutch nationals under FATCA

26 Mar - Singapore: FATCA reporting updates, financial institutions

25 Mar - United States: New FAQs from IRS concerning QI / WP / WT 

25 Mar - United States: IRS extends time for certain financial institutions to file Form 8966, “FATCA Report” (COVID-19)

16 Mar - South Africa: Third-party data submissions for AEOI

11 Mar - Cayman Islands: Updated FATCA and CRS guidance

11 Mar - France: Updated FATCA, CRS technical guidance; CRS self-certification FAQs

9 Mar - France: Updated FATCA, CRS guidance

9 Mar - Germany: Updated CRS guidance, new XML schema

4 Mar - Luxembourg: Draft legislation to amend FATCA and CRS rules

4 Mar - Taiwan: Updated CRS reporting guidance

28 Feb - Netherlands: Data protection, information exchanged with EU countries

27 Feb - Australia: Updates to CRS reporting instructions

27 Feb - OECD: Draft model rules, reporting for platform operators and sellers in “sharing and gig economy”

24 Feb - Russia: Updated CRS guidance

19 Feb - Liechtenstein: Guidance for FATCA and AEOI reviews

18 Feb - Australia: Updated AEOI guidance, list of excluded accounts

18 Feb - Liechtenstein: Updated FAQs on FATCA

18 Feb - Luxembourg: Reminder for investment funds of U.S. tax compliance deadlines

18 Feb - Singapore: CRS registration deadline is 31 March 2020

13 Feb - United States: IRS updates and corrects FAQs for QI / WP / WT

11 Feb - United States: IRS updates FAQs for QI / WP / WT

7 Feb - Canada: Updated instructions, FATCA information returns

4 Feb - Luxembourg: New “participating jurisdictions” and “reportable jurisdictions” listed for CRS

29 Jan - Bulgaria: Instructions for collection of information under AEOI

24 Jan - Nigeria: Common reporting standard (CRS) regulations

20 Jan - Italy: Procedure for reporting U.S. TINs

17 Jan - Luxembourg: Updated CRS “frequently asked questions”

17 Jan - Malta: Guidelines, automatic exchange of financial account information for FATCA, CRS

14 Jan - Canada: Updated XML schema under FATCA and CRS regimes

13 Jan - Cayman Islands: New AEOI portal

13 Jan - Hungary: Updated filing instructions, FATCA and CRS

13 Jan - India: Updated user guides under FATCA, CRS regimes

13 Jan - Japan: Updated FAQs on CRS

13 Jan - Russia: Updated FAQs on CRS

13 Jan - UK: Updates to international exchange of information manual

8 Jan - India: Updated FATCA, CRS reporting portal user guide and FAQs

6 Jan - Japan: CRS changes included in outline of tax reform proposals

6 Jan - Liechtenstein: Amendments to AEOI regulations, CRS rules

6 Jan - Netherlands: FATCA and CRS reporting deadlines for 2020

3 Jan - Italy: Clarifications regarding U.S. TIN reporting, pre-existing accounts

30 Dec - United States: Final regulations on withholding and reporting income to foreign persons (KPMG report of initial impressions)

27 Dec - United States: Final regulations under FATCA; taxpayer burden reduction

20 Dec - Ireland: Updated FATCA, CRS filing guidelines

16 Dec - Liechtenstein: AEOI implementation with Ecuador, Kazakhstan, Oman

16 Dec - United States: Extended phase-in provisions under section 871(m) regulations (Notice 2020-2)

16 Dec - United States: Regulations concerning dividend equivalents from sources within the United States

12 Dec - Oman: CRS agreement on assistance in tax matters, exchange of information

6 Dec - Belgium: Submissions of corrected FATCA reports

5 Dec - OECD: Status report, automatic exchange of information (AEOI)

3 Dec - Canada: Updated XML schema, FATCA and CRS regimes

3 Dec - Russia: Updated CRS guidance, FAQs

2 Dec - Australia: Updated user guide, “small reporter” tool under CRS

27 Nov - Montserrat: Rules for implementing FATCA, CRS regimes

26 Nov - United States: FATCA testing schedule for IDES (December 2019)

26 Nov - Austria: Amendments to CRS regulations

26 Nov - China: Updated “frequently asked questions” for AEOI

26 Nov - Finland: Updated FAQs related to FATCA, CRS, DAC2

26 Nov - Switzerland: Amendments to AEOI rules

21 Nov - Russia: Updated list of financial market organizations for CRS purposes

18 Nov - Cayman Islands: Updates relating to FATCA / CRS rules

14 Nov - Germany: Updated CRS guidance for financial institutions

7 Nov - United States: New FATCA FAQ on Model 1 FFIs and expiration of TIN relief

6 Nov - Austria: Amendment to CRS implementing rules

25 Oct - Austria: Amendments to CRS implementing law

25 Oct - Cayman Islands: AEOI portal available until 29 November 2019, CRS and FATCA submissions

23 Oct - Netherlands: FATCA and Dutch residents who are U.S. citizens; responses to Parliament’s questions

22 Oct - UK: Updated AEOI guidance

22 Oct - United States: Evaluation of withholding agent’s electronic books and records, reliability of Forms W-8

17 Oct - Taiwan: Updated XML items, declaration forms under CRS regime

14 Oct - Switzerland: AEOI agreement with Bulgaria suspended

9 Oct - United States: QI, WP, WT application deadline, November 15, 2019

9 Oct - India: User guides under FATCA, CRS regimes

3 Oct - Finland: Updated CRS / DAC2, and FATCA guidance

3 Oct - Netherlands: Practical guide for financial institutions providing FATCA, CRS data

3 Oct - Singapore: New user guide under FATCA, effective 1 April 2020

3 Oct - UAE: CRS regulations for Abu Dhabi Global Market

1 Oct - Saint Vincent and Grenadines: FATCA, CRS reporting deadlines again extended

25 Sep - Netherlands: Effects of FATCA on Dutch residents who are U.S. citizens

23 Sep - United States: FATCA report naming convention; upgraded certificate authority list

20 Sep - Luxembourg-United States: Protocol implementing FATCA exchange requests, entry into force

19 Sep - Nigeria: Guidelines under CRS regime

19 Sep - Saint Vincent and Grenadines: New FATCA, CRS reporting deadline, 20 September 2019

18 Sep - EU: Updated CRS guidance for financial institutions

17 Sep - Australia: Guidance for software developers, CRS services

17 Sep - UK: Updates to AEOI guidance, “privacy notice” added

12 Sep - Nigeria: Regulations implementing CRS regime

10 Sep - Saint Vincent and Grenadines: FATCA, CRS reporting deadline of 13 September 2019

5 Sep - Cayman Islands: Status of AEOI portal, FATCA and CRS returns

4 Sep - France: Guidance for transmission of FATCA, CRS reports

4 Sep - Netherlands: “Recalcitrant account holders” and IGA

3 Sep - Belgium: Update on CRS online portal

22 Aug - Switzerland: Financial account information exchanges with 33 jurisdictions, September 2019

21 Aug - United States: Draft instructions, FATCA reporting for 2019

13 Aug - United States: Draft version of Form 8966, “FATCA Report” for 2019

13 Aug - Taiwan: Updated FAQs provide CRS guidance

12 Aug - Brazil: Updated CRS regulations

9 Aug - Saint Vincent and Grenadines: FATCA, CRS reporting deadline extension, 30 August 2019

9 Aug - United States: Updated user guides under FATCA 

6 Aug - Germany: Updated CRS guidance for financial institutions

6 Aug - United States: Scheduled outage of IDES system

1 Aug - Saint Kitts and Nevis: CRS reporting deadline extended, 29 August 2019

30 Jul - Singapore: CRS guidance is finalized

23 Jul - Australia: Updated FATCA reporting guidance; requesting extension of time

19 Jul - France: Updated CRS technical guidance

19 Jul - Mauritius: FATCA, CRS reporting due 31 July 2019

19 Jul - Saint Vincent and Grenadines: FATCA, CRS deadline extension (31 July)

17 Jul - Italy: Amendments to FATCA, CRS rules and deadlines

12 Jul - Australia: New validation rules under FATCA

12 Jul - Singapore: FATCA reporting, electronic requirements by 1 April 2020

10 Jul - Barbados: AEOI submissions for 2018 due 31 July 2019

10 Jul - Netherlands: Effects of FATCA for U.S. persons residing in the Netherlands

8 Jul - Germany: FATCA return deadline, 31 August 2019

8 Jul - Taiwan: CRS guidance, updated FAQs

5 Jul - Isle of Man: Updated CRS requirements

5 Jul - Pakistan: CRS regime penalties, definitions

2 Jul - Belgium: CRS reporting deadline extended to 16 July 2019

1 Jul - Costa Rica: Agreement for implementing FATCA

27 Jun - OECD: International exchange framework for CRS-related disclosures and exchanges

27 Jun - Saint Lucia: Updated guidance for FATCA, CRS implementation

26 Jun - Ireland: Updated guidance notes on FATCA implementation

26 Jun - Russia: Updated CRS guidance, FAQs

24 Jun - British Virgin Islands: FATCA, CRS deadlines extended to 31 July 2019

21 Jun - Australia: Updates to CRS reporting guide

20 Jun - Finland: Guidance for software developers regarding FATCA and CRS

19 Jun - Germany: CRS guidance for financial institutions

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 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 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 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

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