FATCA / IGA / CRS
FATCA / IGA / CRS
TaxNewsFlash-FATCA / IGA / CRS — KPMG's reports of developments concerning the Foreign Account Tax Compliance Act (FATCA)
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Recent Articles
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
June 2020
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
May 2020
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
April 2020
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)
March 2020
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
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
February 2020
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
January 2020
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
2019 Articles
December 2019
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
November 2019
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
October 2019
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
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
September 2019
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
August 2019
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
July 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
June 2019
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
May 2019
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
April 2019
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
March 2019
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
February 2019
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