ABC offshore
Automatic Exchange Of Information (AEOI) countries
The Common Reporting Standard (CRS) is an information standard for the Automatic Exchange Of Information (AEOI) regarding bank accounts on a global level, between tax authorities. CRS was developed by the Organisation for Economic Co-operation and Development (OECD) in 2014. CRS’s purpose is to combat tax evasion. The idea was based on the US Foreign Account Tax Compliance Act (FATCA) implementation agreements and its legal basis is the Convention on Mutual Administrative Assistance in Tax Matters. First reporting occurred in 2017, with many of the rest starting in 2018.
As of March 2020 the following countries implemented AOI:
Albania
Andorra
Anguilla
Antigua And Barbuda
Argentina
Aruba
Australia
Austria
Azerbaijan
Bahamas
Bahrain
Barbados
Belgium
Belize
Bermuda
Brazil
British Virgin Islands
Brunei Darussalam
Bulgaria
Canada
Cayman Islands
Chile
China (people’s Republic of)
Colombia
Cook Islands
Costa Rica
Croatia
Curaçao
Cyprus
Czech Republic
Denmark
Dominica
Ecuador
Estonia
Faroe Islands
Finland
France
Germany
Ghana
Gibraltar
Greece
Greenland
Grenada
Guernsey
Hong Kong, China
Hungary
Iceland
India
Indonesia
Ireland
Isle Of Man
Israel
Italy
Japan
Jersey
Kazakhstan
Korea
Kuwait
Latvia
Lebanon
Liberia
Liechtenstein
Lithuania
Luxembourg
Macau, China
Malaysia
Maldives
Malta
Marshall Islands
Mauritius
Mexico
Monaco
Montserrat
Nauru
Netherlands
New Zealand
Nigeria
Niue
Norway
Oman
Pakistan
Panama
Peru
Poland
Portugal
Qatar
Romania
Russian Federation
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Samoa
San Marino
Saudi Arabia
Seychelles
Singapore
Sint Maarten
Slovak Republic
Slovenia
South Africa
Spain
Sweden
Switzerland
Trinidad and Tobago
Turkey
Turks & Caicos Islands
United Arab Emirates
United Kingdom
Uruguay
Vanuatu
Andorra
Anguilla
Antigua And Barbuda
Argentina
Aruba
Australia
Austria
Azerbaijan
Bahamas
Bahrain
Barbados
Belgium
Belize
Bermuda
Brazil
British Virgin Islands
Brunei Darussalam
Bulgaria
Canada
Cayman Islands
Chile
China (people’s Republic of)
Colombia
Cook Islands
Costa Rica
Croatia
Curaçao
Cyprus
Czech Republic
Denmark
Dominica
Ecuador
Estonia
Faroe Islands
Finland
France
Germany
Ghana
Gibraltar
Greece
Greenland
Grenada
Guernsey
Hong Kong, China
Hungary
Iceland
India
Indonesia
Ireland
Isle Of Man
Israel
Italy
Japan
Jersey
Kazakhstan
Korea
Kuwait
Latvia
Lebanon
Liberia
Liechtenstein
Lithuania
Luxembourg
Macau, China
Malaysia
Maldives
Malta
Marshall Islands
Mauritius
Mexico
Monaco
Montserrat
Nauru
Netherlands
New Zealand
Nigeria
Niue
Norway
Oman
Pakistan
Panama
Peru
Poland
Portugal
Qatar
Romania
Russian Federation
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Samoa
San Marino
Saudi Arabia
Seychelles
Singapore
Sint Maarten
Slovak Republic
Slovenia
South Africa
Spain
Sweden
Switzerland
Trinidad and Tobago
Turkey
Turks & Caicos Islands
United Arab Emirates
United Kingdom
Uruguay
Vanuatu