Over 300 developments to the FATCA and CRS landscape so far in 2017

Ref Date Impacted Jurisdictions (ISO3166) Description Link Source
2017-0302 July 28, 2017 MU Mauritius Revenue Authority (“MRA”) released a Communique announcing that the FATCA reporting deadline has been extended to 31 August 2017 Link mra.mu
2017-0301 August 11, 2017 IL Israel Tax Authority (“ITA”) issued Draft CRS Regulation Link fs.knesset.gov.il
2017-0300 August 1, 2017 TM US Treasury website states that Turkmenistan has signed a Model 1B IGA Link irs.gov
2017-0299 August 4, 2017 ALL Notice 2017-42: Additional time to comply with section 871(m) regulations Link irs.gov
2017-0298 August 2, 2017 KY Cayman Islands: TIA publishes updated CRS Guidance Notes Link tia.gov.ky
2017-0297 August 2, 2017 IE Irish CRS reporting deadline with respect to the calendar year ended 31 December 2016 has been further extended to 4 September 2017. Link kpmg.com
2017-0296 August 2, 2017 GG CRS reporting in Guernsey – exemptions for pensions Link lexology.com
2017-0295 August 2, 2017 GB UK: HMRC is gearing up for the new corporate criminal tax offences – are you ready? Link out-law.com
2017-0294 August 1, 2017 Model 2 IGA, Non IGA US: FI Agreement Renewal Deadline Extended To October 24, 2017. A new “Frequently Asked Question” on its FATCA web page extending the deadline to October 24, 2017. [Q12] Link irs.gov
2017-0293 July 31, 2017 KY Cayman Islands: The Department for International Tax Cooperation (“DITC”) has announced a final extension of the 2017 Reporting Deadline for FATCA and CRS to 31 August 2017. Link tia.gov.ky
2017-0292 July 29, 2017 TM US, Turkmenistan ink deal to implement FATCA provisions Link en.trend.az
2017-0291 July 28, 2017 TW Taiwan publishes amendments to the Tax Collection Act Link dot.gov.tw
2017-0290 July 28, 2017 NA US: IRS publishes revised W-8EXP Form and W-8BEN and W-8BEN-E instruction Link blogs.pwc.de
2017-0289 July 28, 2017 LU Luxembourg issues updates on XML reporting and validation applications for FATCA and CRS Link impotsdirects.public.lu
2017-0288 July 28, 2017 KY Cayman legal and regulatory update – July 2017 Link lexology.com
2017-0287 July 28, 2017 DE Updated FATCA guidance concerns the delivery of transmission protocols, changes to the data reports, and German translation of the XML Schema 2.0 user guide. Link bzst.de
2017-0286 July 28, 2017 DE Germany: Reports submitted by 31 July 2017 will be considered timely, even if no transmission protocol was issued. Link bzst.de
2017-0285 July 28, 2017 BB Barbados: BRA updates financial institutions on exchange of information regulations Link nationnews.com
2017-0284 July 28, 2017 AE United Arab Emirates implements CRS Regulations Link adgm.complinet.com
2017-0283 July 27, 2017 NG Nigeria: Implications of the voluntary assets and income declaration scheme and the standard for automatic exchange of information in tax matters Link lexology.com
2017-0282 July 27, 2017 BH Bahrain Published Competent Authority Arrangement Link cbb.gov.bh
2017-0281 July 27, 2017 ALL IRS Updates Instructions for Form W-8BEN to Conform with New Regulations Link irs.gov
2017-0280 July 25, 2017 RU Russia: AEOI bill submitted to State Duma Link home.kpmg.com
2017-0279 July 25, 2017 NA US: FATCA report, withholding tax forms and instructions for 2017 Link home.kpmg.com
2017-0278 July 25, 2017 CN An Analysis of China’s Common Reporting Standards Link lexology.com
2017-0277 July 22, 2017 CW Curacao postpones FATCA reporting deadline to 1 August 2017 Link blogs.pwc.de
2017-0276 July 22, 2017 AE UAE: ADGM to comply with G20 regulations – gulfnews.com Link gulfnews.com
2017-0275 July 21, 2017 VG BVI: The deadline for submitting enrolment applications to BVIFARS for CRS has been extended from 30 June 2017 to 31 July 2017 and the deadline for the submission of CRS reports has been extended from 31 July 2017 to 18 August 2017. Link bvi.gov.vg
2017-0274 July 21, 2017 KY Cayman Islands: The Department for International Tax Cooperation (“DITC”) has announced a final extension of the 2017 Reporting Deadline for FATCA and CRS to 31 August 2017. Link maplesandcalder.com
2017-0273 July 21, 2017 FR French Tax Administration (“FTA”) published its first guidance as to CRS implementation Link bofip.impots.gouv.fr
2017-0272 July 19, 2017 LU Luxembourg updates CRS FAQs Link impotsdirects.public.lu
2017-0271 July 19, 2017 ALL US: the Internal Revenue Service (“IRS”) released a revised Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). If a W-8BEN is requested by a withholding agent, the new form (Revised July 2017) should be used, although the previous version of the form can be used until 31 December 2017. Link www.irs.gov
2017-0270 July 18, 2017 SG Singapore: Updated FAQs on the Common Reporting Standard Link iras.gov.sg
2017-0269 July 18, 2017 NZ New Zealand Law Society: Practice Briefing – Automatic Exchange of Information and Common Reporting Standard (‘AEOI/CRS’) Link lawsociety.org.nz
2017-0268 July 18, 2017 MX Mexico Extends FATCA and CRS Deadlines Link sat.gob.mx
2017-0267 July 18, 2017 ME Montenegro and United States sign an Intergovernmental Agreement to implement FATCA provisions Link lexology.com
2017-0266 July 18, 2017 CH, SG Swiss, Singapore to Share Data Link finews.com
2017-0265 July 18, 2017 AE United Arab Emirates: Italy And UAE Automatic Exchange Of Information Link mondaq.com
2017-0264 July 18, 2017 AD Fiscal paradise lost: Andorra criminalises tax evasion Link menafn.com
2017-0263 July 17, 2017 SG Singapore ready to exchange account info with Indonesia Link straitstimes.com
2017-0262 July 17, 2017 NR Nauru gets an OECD upgrade Link radionz.co.nz
2017-0261 July 17, 2017 BG European Commission warns Bulgaria to get into line on tax rulings, anti-trust damages actions rules Link sofiaglobe.com
2017-0260 July 17, 2017 AE UAE: New requirements will not imperil offshore formation Link gulfnews.com
2017-0259 July 14, 2017 HK Hong Kong: Updated AEOI guidance for financial institutions, CRS regime Link ird.gov.hk
2017-0258 July 14, 2017 HK Hong Kong: Issued updates to AEOI Guidance for Financial Institutions related to the Common Reporting Standard regime. Link ird.gov.hk
2017-0257 July 12, 2017 JE Jersey: the Government of Jersey issued the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations No. 2) (Jersey) Order 2017 (“Updated CRS Regulations”) Link jerseylaw.je
2017-0256 July 11, 2017 ZA South Africa Issues Reminder Regarding AEOI Penalties Link sars.gov.za
2017-0255 July 11, 2017 VG British Virgin Islands Extends CRS Reporting Due Date Link bvi.gov.vg
2017-0254 July 11, 2017 NR Nauru Publishes List of Excluded Accounts for CRS Reporting Link oecd.org
2017-0253 July 11, 2017 GB UK: HMRC ups requests to foreign governments for tax evasion assistance Link cchdaily.co.uk
2017-0252 July 11, 2017 CW Curacao Publishes Revised AEOI Manual and Online Portal Guide Link sovos.com
2017-0251 July 9, 2017 IT Italy extends CRS reporting deadline to 21 August 2017 Link agenziaentrate.gov.it
2017-0250 July 9, 2017 CH Swiss banks lobby for get-out clause as end of bank secrecy nears Link reuters.com
2017-0249 July 9, 2017 BH U.S. signs Competent Authority Arrangement with Bahrain Link irs.gov
2017-0248 July 9, 2017 ALL OECD’s Gurría reaffirms need for global cooperation amid progress at G20 Summit Link oecd.org
2017-0247 July 9, 2017 ALL OECD reports ‘major progress’ on fairer international tax system Link cchdaily.co.uk
2017-0246 July 9, 2017 ALL US: IRS issues new FAQs on FFI Agreement renewal Link irs.gov
2017-0245 July 8, 2017 US Tax Haven USA? Link taxjustice.net
2017-0244 July 6, 2017 CH Switzerland: Draft technical guidance for CRS returns Link estv.admin.ch
2017-0243 July 6, 2017 CA Canada: Updates to Enhanced financial account information reporting Link cra-arc.gc.ca
2017-0242 July 5, 2017 ZA South Africa: SARS is coming for the wealthy Link iol.co.za
2017-0241 July 5, 2017 NZ New Zealand clarifies excluded accounts under CRS Link blogs.pwc.de
2017-0240 July 5, 2017 NG Nigeria: Federal Inland Revenue Service (FIRS) said it has collected about N188 bn ($385 million) and increase the country’s tax base by 400,000 through the Automatic Exchange of Information (AEOI) initiative. Link pulse.ng
2017-0239 July 5, 2017 ID Indonesia: Combating money laundering Link thejakartapost.com
2017-0238 July 5, 2017 CL Chile publishes CRS law Link leychile.cl
2017-0237 July 5, 2017 CH Switzerland, Indonesia to Exchange Information Link finews.com
2017-0236 July 5, 2017 ALL Tax intermediaries soon required to disclose aggressive tax arrangements? Link lexology.com
2017-0235 July 5, 2017 ALL OECD releases Secretary-General Report to G20 Leaders Link oecd.org
2017-0234 July 4, 2017 LI  Updated version of the AEoI Guidance published Link llv.li
2017-0233 July 4, 2017 CY Cyprus: Automatic exchange of financial information Link cyprus-mail.com
2017-0232 July 3, 2017 NZ New Zealand Clarifies Common Reporting Standard Exemptions Link tax-news.com
2017-0231 July 3, 2017 NG Nigeria: FIRS to join Automatic Exchange of Information to reduce tax evasion Link pmnewsnigeria.com
2017-0230 July 3, 2017 HK Hong Kong launches AEOI Portal Link aeoi2.ird.gov.hk
2017-0229 July 3, 2017 ALL IRS Reminds Financial Institutions to Renew FFI Agreements Link irs.gov
2017-0228 June 30, 2017 ZA SARS announced that the Reporting FIs that have missed the reporting
deadline of 31 May 2017 to submit the US FATCA and CRS
returns to the SARS, may be liable to face penalties.
Link kpmg.com
2017-0227 June 30, 2017 ZA South Africa: Tax and exchange control special voluntary disclosure Link thesouthafrican.com
2017-0226 June 30, 2017 NZ New Zealand, Hong Kong agree to automatic exchange of tax information Link mnetax.com
2017-0225 June 30, 2017 NL Netherlands Publishes Reminder of AEOI Reporting Due Dat Link cggp.nl
2017-0224 June 30, 2017 KY The Cayman Islands AEOI Portal User Guide v3.2 released Link tia.gov.ky
2017-0223 June 30, 2017 IE Irish FATCA Guidance Notes Published Link kpmg.com
2017-0222 June 30, 2017 HR Croatia Publishes New CRS Technical Instructions and Reporting Information Link porezna-uprava.hr
2017-0221 June 30, 2017 HK Hong Kong Expands List of Reportable Jurisdictions to 75 Countries Link gld.gov.hk
2017-0220 June 30, 2017 GR Greece Adopts EU Information Exchange Law Link tax-news.com
2017-0219 June 30, 2017 GI Gibraltar Publishes CRS Guidance and Reportable Jurisdictions Link aeoi.gov.gi
2017-0218 June 30, 2017 GB UK: ICAEW publishes Taxguide 12/17 on the CRS requirement to notify Link icaew.com
2017-0217 June 30, 2017 CY Cyprus announces updates related to CRS reporting Link mof.gov.cy
2017-0216 June 30, 2017 BM Bermuda Launches Tax Information Reporting Portal with Guidance and Enrollment Deadline Link bdaaeoi.bm
2017-0215 June 30, 2017 BH Bahrain expands its capacity to fight international tax avoidance and evasion Link oecd.org
2017-0214 June 30, 2017 BB Barbados is expected to defer initial CRS reporting to 2018 Link oecd.org
2017-0213 June 30, 2017 ALL U.S. uses inflation to first increase the size of #FBAR penalty base and then increase the size of actual penalties Link isaacbrocksociety.ca
2017-0212 June 28, 2017 NZ New Zealand – Hong Kong tax treaty updated Link taxpolicy.ird.govt.nz
2017-0211 June 28, 2017 IN India: FATCA, CRS guidance on reporting dividends and interest Link sebi.gov.in
2017-0210 June 28, 2017 ALL United States: FATCA online registration user guide (revised June 2017) Link irs.gov
2017-0209 June 28, 2017 ALL United States: Corrections to regulations on withholding, information reporting, backup withholding Link gpo.gov
2017-0208 June 27, 2017 US United States: Final versions of Form W-8IMY and instructions Link irs.gov
2017-0207 May 25, 2017 TH Thailand Publishes Seminar on Reporting Information under FATCA Link rd.go.th
2017-0206 June 23, 2017 BE Belgium postpones CRS reporting deadline to 31 July 2017 Link finances.belgium.be
2017-0205 June 22, 2017 SG Singapore signs multilateral deals to enhance information exchange Link sbr.com.sg
2017-0204 June 21, 2017 VG BVI releases updated Portal User Guide to include CRS submissions Link bvi.gov.vg
2017-0203 June 21, 2017 SG Singapore to ink agreements to enhance tax cooperation on exchange of information Link businesstimes.com.sg
2017-0202 June 21, 2017 JM Jamaica: TAJ reports perfect record for FATCA filings Link jamaica-gleaner.com
2017-0201 June 21, 2017 IM Isle of Man Releases AEOI Industry Advisory Notice Link gov.im
2017-0200 June 21, 2017 HK Hong Kong Significantly Expands Its AEOI Network and Proposes Joining the Multilateral Convention Link lexology.com
2017-0199 June 21, 2017 GY Guyana: FATCA goes into operation Link guyanachronicle.com
2017-0198 June 21, 2017 EU28 European Commission targets tax avoidance ‘enablers’ Link taxjustice.net
2017-0197 June 21, 2017 CH Swiss Federal Council Adopts Dispatch On AEOI Link tax-news.com
2017-0196 June 20, 2017 HK Hong Hong, Indonesia agree to automatic exchange for tax purposes Link mnetax.com
2017-0195 June 19, 2017 CY Cyprus provides Guidance Notes on AEOI Link mof.gov.cy
2017-0194 June 16, 2017 PK Pakistan: Federal Board of Revenue (FBR) issued a circular that provides guidance to Pakistan’s Financial Institutions (FIs) on aspects of the CRS optional provisions, such as the wider approach, filing of nil returns, etc. Link fbr.gov.pk
2017-0193 June 16, 2017 ALL IRS updates FATCA filing and deadlines Link cchdaily.co.uk
2017-0192 June 15, 2017 US United States: IRS finalizes FATCA notifications user guide (Pub 5189) Link irs.gov
2017-0191 June 15, 2017 CW Curacao FATCA Testing Period Opens Late, Deadline to Be Delayed Link eoi.belastingdienst.cw
2017-0190 June 14, 2017 FR French Tax Administration (“FTA”) released updated CRS Technical Guidance Link impots.gouv.fr
2017-0189 June 13, 2017 SG Singapore: CRS XML schema, draft user guide Link iras.gov.sg
2017-0188 June 12, 2017 VG British Virgin Islands: Extension Of BVI Common Reporting Standards Deadlines Link mondaq.com
2017-0187 June 12, 2017 PK Pakistan signs agreements for Automatic Exchange of Information Link radio.gov.pk
2017-0186 June 12, 2017 PA U.S. signs CAA with Panama Link irs.gov
2017-0185 June 12, 2017 MX, PA Mexico And Panama To Exchange Financial Information Link tax-news.com
2017-0184 June 12, 2017 KW Kuwait: FATCA law Link google.com
2017-0183 June 12, 2017 DE Germany opens CRS reporting portal and revises the CRS Communication Handbook Link bzst.de
2017-0182 June 21, 2017 DE Germany provides update on FATCA reporting Link bzst.de
2017-0181 June 9, 2017 GT Guatemala strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Link oecd.org
2017-0180 June 8, 2017 PT Portugal Releases FATCA Schema Guidance Link info.portaldasfinancas.gov.pt
2017-0179 June 8, 2017 IE Ireland Extends CRS Filing Deadline to August 18th Link revenue.ie
2017-0178 June 8, 2017 IE Ireland: Extension of Filing Deadline for Returns under the Common Reporting Standard Link lexology.com
2017-0177 June 8, 2017 HR Croatia Revises Web Application User Manual for FATCA Link porezna-uprava.hr
2017-0176 June 8, 2017 HK Hong Kong signs agreement with Ireland on automatic exchange of financial account information in tax matters Link 7thspace.com
2017-0175 June 8, 2017 BG Bulgaria Will use OECD’s CRS Schema Link nap.bg
2017-0174 June 8, 2017 ALL IRS Rolls Out Revamped FATCA Registration System Link nysscpa.org
2017-0173 June 7, 2017 PK Pakistan added to the OECD’s MCAA signatories list Link oecd.org
2017-0172 June 5, 2017 BS The Bahamas decides to sign multilateral tax information sharing convention Link oecd.org
2017-0171 June 1, 2017 NZ Automatic exchange of financial information to begin in NZ Link business.scoop.co.nz
2017-0170 June 1, 2017 ME Montenegro signs Model 1 IGA with the U.S. Link treasury.gov
2017-0169 May 31, 2017 PT Portugal: Amendment to XML schema for filing FATCA returns Link info.portaldasfinancas.gov.pt
2017-0168 May 29, 2017 ALL IRS Releases Draft Instructions for Form 8957 Link irs.gov
2017-0167 May 26, 2017 TC Turks and Caicos Publishes CRS Guidance Notes Link drive.google.com
2017-0166 May 26, 2017 MY Malaysia announces an extension to FATCA reporting to 30 June 2018 Link blogs.pwc.de
2017-0165 May 26, 2017 IN India: Updated reporting schema (Form 61B) under FATCA, CRS Link incometaxindiaefiling.gov.in
2017-0164 May 26, 2017 GB United Kingdom Removes Three CRS Reportable Jurisdictions Link gov.uk
2017-0163 May 25, 2017 BG Bulgaria joins common data transmission system in line with international commitments for automatic exchange of information under OECD Link focus-fen.net
2017-0162 April 24, 2017 MT Malta extends CRS reporting to 30 June 2017 Link blogs.pwc.de
2017-0161 May 24, 2017 HK Hong Kong: LCQ18: Automatic exchange of financial account information in tax matters Link 7thspace.com
2017-0160 May 24, 2017 CN China: CRS Implementing Rules Finally Released Link lexology.com
2017-0159 May 23, 2017 GG Guernsey Publishes CRS Bulletin on Reporting Trustee Documented Trusts Link gov.gg
2017-0158 May 23, 2017 CR Costa Rica Releases FATCA 2.0 Guidance Link bccr.fi.cr
2017-0157 May 22, 2017 IL Israel Tax Authorities sign OECD CRS and publish FATCA Implementation Circular Link lexology.com
2017-0156 May 21, 2017 IE Ireland: Revenue Publication of User Guides on Automatic Exchange of Information Reporting Requirements Link lexology.com
2017-0155 May 21, 2017 ID Indonesia gives tax office access to accounts at financial institutions Link reuters.com
2017-0154 May 17, 2017 SE Sweden Updates FATCA Technical Guidance Link skatteverket.se
2017-0153 May 17, 2017 MX Mexico Updates Electronic Nil Reporting Guidance and Security Protocols Link sat.gob.mx
2017-0152 May 17, 2017 MT Malta Delays CRS Reporting Deadline Link ird.gov.mt
2017-0151 May 17, 2017 MT Malta Publishes Revised Guidelines for CRS Implementation Link ird.gov.mt
2017-0150 May 17, 2017 Model 2 IGA, Non IGA IRS Announces IDES Testing Session Dates Link irs.gov
2017-0149 May 17, 2017 MC Monaco Releases Updated CRS Guidance Publication Link en.gouv.mc
2017-0148 May 17, 2017 LU Luxembourg Opens Testing and Production Platforms for CRS Reporting Link impotsdirects.public.lu
2017-0147 May 17, 2017 LI Liechtenstein Releases Additional XML Specifications Link llv.li
2017-0146 May 17, 2017 KY Cayman Island Publishes List of Reportable Jurisdictions, Updates Participating Jurisdictions Link tia.gov.ky
2017-0145 May 17, 2017 KY Cayman Islands Releases CRS Guidance and Extends FATCA Deadline Link tia.gov.ky
2017-0144 May 17, 2017 JE Jersey Posts Reporting Guidance for CRS Link gov.je
2017-0143 May 17, 2017 JE Jersey Publishes Practical AEOI Guidance and CRS Information Link gov.je
2017-0142 May 17, 2017 IT Italy Enacts FATCA Order and Modifies Deadline Link agenziaentrate.gov.it
2017-0141 May 17, 2017 IN India Updates AEOI Schema for Filing Year 2017 Link incometaxindiaefiling.gov.in
2017-0140 May 17, 2017 GB United Kingdom Enacts Amendments to International Tax Compliance Regulations Link legislation.gov.uk
2017-0139 May 17, 2017 FR France Updates FATCA Guidance Link impots.gouv.fr
2017-0138 May 17, 2017 ES Spain Revises FATCA XML Guidance Link evernote.com
2017-0137 May 17, 2017 ES Spain Publishes New CRS and FATCA FAQs Link agenciatributaria.es
2017-0136 May 17, 2017 DE Germany Releases FATCA Schema Files & Guidance Link bzst.de
2017-0135 May 17, 2017 DE Germany rejects beneficial ownership transparency Link taxjustice.net
2017-0134 May 17, 2017 CY Tax Evasion Or Tax Avoidance: A Predicate Offence Under Cyprus Anti-Money Laundering Laws? Link mondaq.com
2017-0133 May 17, 2017 BS Bahamas Announces Registration and Reporting Dates for 2017 Link taxreporting.finance.gov.bs
2017-0132 May 17, 2017 BM Bermuda Releases CRS Guidance Link gov.bm
2017-0131 May 17, 2017 BH Bahrain Publishes CRS Legislation Link oecd.org
2017-0130 May 17, 2017 BE Belgium Updates CRS Business Rules and Example Scenarios Link finances.belgium.be
2017-0129 May 17, 2017 ALL The OECD has released the April 2017 version of its Frequently Asked Questions Link oecd.org
2017-0128 May 17, 2017 ALL IRS Publishes New Technical FAQ on TIN Reporting Format for Tax Year 2017 Link evernote.com
2017-0127 May 17, 2017 ALL CRS guidelines coming this month Link royalgazette.com
2017-0126 May 17, 2017 ALL IRS Releases Updated Publication 1281, Backup Withholding For Missing and Incorrect Name/TIN(S) Link irs.gov
2017-0125 May 15, 2017 GB HMRC updates list of reportable jurisdictions Link gov.uk
2017-0124 May 13, 2017 LB, KW, TR Lebanon, Kuwait, Turkey sign international tax agreements Link mnetax.com
2017-0123 May 12, 2017 LB Lebanon confirms its commitment towards greater tax transparency Link oecd.org
2017-0122 May 12, 2017 LB Lebanon added to the OECD’s MCAA signatories list Link oecd.org
2017-0121 May 11, 2017 GB UK Amendment Expands HMRC Investigative Powers and Liability Risk Link sovos.com
2017-0120 May 9, 2017 ALL IRS issues Draft W-8IMY Form and Instructions Link blogs.pwc.de
2017-0119 May 8, 2017 ID Indonesia releases CRS regulations and explanatory notes Link engine.ddtc.co.id
2017-0118 May 6, 2017 PL CRS enters into force in Poland Link blogs.pwc.de
2017-0117 May 6, 2017 KW Kuwait signs the ‘Convention on Mutual Administrative Assistance in Tax Matters’ Link news.kuwaittimes.net
2017-0116 May 6, 2017 DK Denmark offers limited reprieve for those who missed the 1 May reporting deadline Link blogs.pwc.de
2017-0115 May 5, 2017 ALL OECD launches facility to disclose CRS avoidance schemes; over 1800 relationships now in place to automatically exchange CRS information between tax authorities Link oecd.org
2017-0114 May 5, 2017 ALL OECD updates status of commitments Link oecd.org
2017-0113 April 27, 2017 VG British Virgin Islands: Update on financial account reporting system Link bvi.gov.vg
2017-0112 April 27, 2017 IL, CH Exchange Of Information Between Israel And Switzerland Facilitated Link mondaq.com
2017-0111 April 25, 2017 GB HMRC issues amended regulations and explanatory note to include CRS in its legislation Link blogs.pwc.de
2017-0110 April 24, 2017 KY Cayman AEOI Update: Deadline Extensions And Updated CRS Guidance Notes Link mondaq.com
2017-0109 April 24, 2017 AE UAE signs Agreement on Mutual Administrative Assistance in Tax Matters (MAC) Link cpifinancial.net
2017-0108 April 21, 2017 TT Trinidad and Tobago collect comments on CRS Bill Link ttparliament.org
2017-0107 April 21, 2017 GD Grenada announces that FATCA IGA implementation is “now a formality” Link blogs.pwc.de
2017-0106 April 21, 2017 AU Australia: Updated AEOI guidance for CRS and FATCA Link ato.gov.au
2017-0105 April 17, 2017 MY Malaysia announces an extension to FATCA reporting to 30 June 2017 Link blogs.pwc.de
2017-0104 April 17, 2017 CO Colombia criminalizes Tax Evasion Link jdsupra.com
2017-0103 April 15, 2017 DE German Federal Tax Office releases the official data schema for CRS Link blogs.pwc.de
2017-0102 April 15, 2017 ALL IRS publishes new FATCA and ICMM FAQs Link blogs.pwc.de
2017-0101 April 13, 2017 DZ U.S. signs CAA with Algeria Link blogs.pwc.de
2017-0100 April 12, 2017 ES Spain: Updated technical guidance for CRS regime Link agenciatributaria.es
2017-0099 April 11, 2017 Model 1 IGA United States: Model 1 financial institution reporting without TIN; IDES FAQ (Q15) Link irs.gov
2017-0098 April 10, 2017 SG, GG Singapore and Guernsey Sign Agreement for Automatic Exchange of Financial Account Information Link www.iras.gov.sg
2017-0097 April 10, 2017 SG Singapore concludes CAA with Guernsey Link blogs.pwc.de
2017-0096 April 7, 2017 ALL IRS provides guidance on collecting foreign TINs on Forms W-8 Link blogs.pwc.de
2017-0095 April 6, 2017 ALL CRS notification and reporting deadlines extended Link internationallawoffice.com
2017-0094 April 6, 2017 ALL IRS Updates FATCA FAQs, Addresses January Temporary Regulations Link natlawreview.com
2017-0093 April 3, 2017 SG Singapore: The FATCA Paper Nil Return for Reporting Year 2016 is now available for download. Link iras.gov.sg
2017-0092 April 3, 2017 HK Hong Kong signs agreements with Portugal and South Africa on automatic exchange of financial account information in tax matters Link einnews.com
2017-0091 March 31, 2017 LU Lux: ABBL releases FAQs on the Common Reporting Standard Link blogs.pwc.de
2017-0090 March 31, 2017 CA Canada: New Compliance Guidance for CRS and FATCA Link lexology.com
2017-0089 March 31, 2017 BG Draft Bulgarian tax law reflects EU legislation on mandatory automatic exchange of tax information Link lexology.com
2017-0088 March 30, 2017 ALL IRS releases withholding foreign partnership and withholding foreign trust agreement Link blogs.pwc.de
2017-0087 March 29, 2017 NZ New Zealand Seeks Input On Automatic Tax Information Exchange Link tax-news.com
2017-0086 March 29, 2017 MO Macau to Implement New Rules on Tax Information Exchange Link macaudailytimes.com.mo
2017-0085 March 24, 2017 VG The British Virgin Islands announce extension of CRS notification and reporting deadlines Link blogs.pwc.de
2017-0084 March 22, 2017 ALL Updates to IRS FATCA FAQs for XML Schema v2.0 Link blogs.pwc.de
2017-0083 March 17, 2017 HK Hong Kong signs agreements with six jurisdictions on automatic exchange of financial account information in tax matters Link 7thspace.com
2017-0082 March 8, 2017 TH Thailand commts to update its reporting standard to be in accordance with the common reporting standard (CRS) provided by the OECD. Link home.kpmg.com
2017-0081 February 22, 2017 KY Cayman Islands Notification and Reporting Due Dates Link blogs.pwc.de
2017-0080 March 10, 2017 DE Germany: information for financial institutions and foreign “service providers” about: the new FATCA XML schema; a revision of a communication manual; new FATCA/CRS guidance notes; and the filing of “nil returns.” Link BZSt
2017-0079 March 13, 2017 LU Luxembourg: Updated FAQs for the implementation of Common Reporting Standard Link Luxembourg Tax Authority
2017-0078 March 13, 2017 SG Singapore and Denmark Sign Agreement for Automatic Exchange of Financial Account Information Link IRAS
2017-0077 March 13, 2017 BE Belgium: Guidelines for correcting FATCA return Link Federal Public Service of Finance
2017-0076 March 13, 2017 SG Singapore signs Agreements with Belgium and Luxembourg for Automatic Exchange of Financial Account Information Link IRAS
2017-0075 March 10, 2017 SC Seychelles: (i) OECD states that Seychelles will be using the OECD Schema for CRS reporting (ii) OECD posted a link to Guidances from Seychlles concerning the CRS Link OECD
2017-0074 March 10, 2017 TT Trinidad and Tobago: OECD removes Trinidad and Tobago from the list of Jurisdictions reporting in 2017 and adds the Country to the list of Jurisdictions reporting in 2018 Link OECD
2017-0073 February, 2017 DK Denmark: FATCA reporting guidelines Updated – version 1.1 Link Danish Tax Authority
2017-0072 March 3, 2017 GB UK: ‘extensive changes’ to ‘Automatic Exchange of Information: reporting guidance’. Link HMRC
2017-0071 March 3, 2017 IE Ireland: Common Reporting Standard FAQs Link Irish Revenue Commissioners
2017-0070 February, 2017 HK Hong Kong: CRS XML Schema Guide Link Inland Revenue Department
2017-0069 March 8, 2017 SG Singapore: FATCA Return Filing for Reporting Year 2016 Link IRAS
2017-0068 March 8, 2017 BS Bahamas: US Competent Authority Agreement Link US IRS
2017-0067 March 3, 2017 GB UK: HMRC publish template for TCSPs to provide offshore entity returns Link UK HMRC
2017-0066 March 3, 2017 PL Poland: Wider Approach on CRS Link OECD
2017-0065 March 1, 2017 BE Belgium: Issued guidelines for structure and format for reporting of information in the XML Schema Link Belgium’s Ministry of Finance
2017-0064 February 28, 2017 US USA – Updated qualified intermediary (QI) system Link US IRS
2017-0063 February 28, 2017 DK Denmark – CRS Reporting Guidelines (v1.2) Link Danish Tax Authority
2017-0062 February 27, 2017 GB [TS No.12/2017] UK/USA: Agreement and Exchange of Notes to implement FATCA Link UK Government
2017-0061 February 17, 2017 NZ New Zealand Revenue issues special report on Automatic Exchange of Financial Account Information in Tax Matters Link New Zealand Inland Revenue (“Te Tari Taake”)
2017-0060 Janruary 27, 2017 NR Nauru: Regulation implementing the CRS Link Nauru Government
2017-0059 February 24, 2017 SG Singapore and Lithuania Sign Agreement for Automatic Exchange of Financial Account Information Link IRAS
2017-0058 February 24, 2017 TT Trinidad and Tobago passes FATCA Bill Link
2017-0057 February 20, 2017 IE Ireland: Changes to FATCA file validation process Link Irish Revenue Commissioners
2017-0056 February 15, 2017 SI Slovenia adopts the OECD schema for CRS reporting” Link OECD
2017-0055 February 14, 2017 MX Mexico extends FATCA reporting deadline for 2014/2015 reportable accounts to 31 March 2017″ Link Mexican Tax Authority (Servicio de Administración Tributaria or SAT)
2017-0054 February 14, 2017 MX Mexico: Regulatory amendments for compliance with the Common Reporting Standard” Link Mexican Tax Authority (Servicio de Administración Tributaria or SAT)
2017-0053 February 14, 2017 ALL IRS releases updated FATCA FAQs, including information on registration for QIs/QDDs” Link US IRS
2017-0052 February 15, 2017 KR South Korea: Revised Regulations for the implementation of Automatic Exchange of Financial Information Link The government of South Korea
2017-0051 February 15, 2017 AG Competent Authority Arrangement between the Competent Authorities of the United States of America and the Government of Antigua and Barbuda Link US IRS
2017-0050 February 15, 2017 ALL IRAS CRS FAQs document updated: updates were made to FAQs A.1, C.8, D.1 and E.3, and 2 new FAQs (E.20 and E.21) were added. Link IRAS
2017-0049 February 15, 2017 SG Singapore and Estonia Sign Agreement for Automatic Exchange of Financial Account Information Link IRAS
2017-0048 February 6, 2017 AU Australia: Financial institutions must use FATCA XML Schema v2.0 Link ATO
2017-0047 February 6, 2017 LU Luxembourg: ECHA Circular No. 4 of 06 February 2017 published Link Luxembourg Tax Authority
2017-0046 February 7, 2017 Saudi Arabia: approves Intergovernmental Agreement to implement FATCA Link
2017-0045 February 8, 2017 Antigua & Barbuda: United States of America Implementation and Enforcement of the Inter-Governmental Agreement was passed in Parliament without opposition, making it mandatory Link
2017-0044 February 7, 2017 Ukraine’s Finance Minister Oleksandr Danyliuk and the US Ambassador to Ukraine Marie Yovanovitch signed an intergovernmental agreement (1B) implementing the Foreign Account Tax Compliance Act (FATCA) Link US Treasury
2017-0043 Janruary 25, 2017 HK Hong Kong, S Korea To Automatically Exchange Tax Data Link
2017-0042 February 1, 2017 ALL Guide on the U.S. Foreign Account Tax Compliance Act (FATCA) (Issue 2) Link SARS
2017-0041 January 14, 2017 ES Spain updates technical guidance Link Agencia Tributaria
2017-0040 February 2, 2017 Switzerland weighs expansion of automatic exchange of tax information to 20 more countries Link Switzerland’s Federal Department of Finance
2017-0039 January 31, 2017 VG Update On The BVI Financial Account Reporting System Link Government of the Virgin Islands
2017-0038 January 27, 2017 SE Second draft of Technical Guidance for the CRS Link Swedish Tax Agency
2017-0037 January 31, 2017 GIINs: the volume of “Financial Institutions in approved status as of January 25, 2017” shows an increase of 6,521 in January 2017. The volume of GIINs as at Janruary 25, 2017 stands at 274,229 Analysis IRS
2017-0036 January 31, 2017 SG The Competent Authority Agreements for CRS between Singapore and the United Kingdom, Japan, South Africa, Norway, Finland, Netherlands, Iceland, Malta and Ireland entered into force on 31 January 2017. Link IRAS
2017-0035 January 31, 2017 SG A media release on the Common Reporting Standard and how account holders may be affected” Link IRAS
2017-0034 January 30, 2017 Anguilla signs model 1B IGA” Link US Treasury
2017-0033 January 27, 2017 The UAE’s IGA is now “In Force”” Link US Treasury
2017-0032 Janruary 27, 2017 Portugal’s IGA is now “In Force”” Link US Treasury
2017-0031 January 27, 2017 Montserrat’s IGA is now “In Force”” Link US Treasury
2017-0030 January 27, 2017 Greenland signed a Model 1B IGA” Link US Treasury
2017-0029 January 27, 2017 Croatia’s IGA is “In Force” Link US Treasury
2017-0028 January 12, 2017 ALL US IRS revises publication 515: Withholding Link US IRS
2017-0027 January 24, 2017 Algeria’s IGA in now “In Force” Link US Treasury
2017-0026 January 23, 2017 Annexes – Council of Europe – Mutual Assistance in Tax Matters Link OECD
2017-0025 January 23, 2017 Greece moves from an IGA in substance to a Signed IGA that is not “In Force” Link US Treasury
2017-0024 January 18, 2017 Switzerland: Final Guidance on Standard for the Automatic Exchange of Financial Account Information under the CRS Link Federal Tax Administration of Switzerland
2017-0023 January 11, 2017 MT Malta publishes XML 2.0 effective from Janruary 16 2017 Link Malta IRD
2017-0022 January 19, 2017 LU Luxembourg’s schema and updated migration schedule from version 1.2 of the XSD schema to version 2.0 of the schema Link Lux ACD
2017-0021 January 17, 2017 SG Singapore Updates FAQs – FATCA Filing Process Link IRAS
2017-0020 January 18, 2017 IE Ireland updates CRS FAQs Link Irish Revenue
2017-0019 January 19, 2017 ALL Revenue Procedure 2017-21 (Updated Foreign Partnership Agreement and Withholding Foreign Trust Agreement) Link US IRS
2017-0018 January 17, 2017 DK Danish Tax Authority Updates FAQs on TINs Link SKAT
2017-0017 January 19, 2017 GB UK Guidance concerning DAC/CRS on Charities: Protection on Human Rights Grounds Link UK HMRC
2017-0016 January 18, 2017 BH Bahrain moves from an IGA in substance to having signed a Model 1B (Non Reciprocal) IGA. The IGA is not “in force”. Link US Treasury
2017-0015 January 16, 2017 ZA South Africa issues guidance Link OECD
2017-0014 January 16, 2017 SI Slovenia passes secondary legislation and issues guidance Link OECD
2017-0013 January 16, 2017 RO Romania issues secondary legislation and moves from “Optional” to “Narrow” (see 2017-0010) Link OECD
2017-0012 January 16, 2017 GR Greece adopts “Wider Approach” Link OECD
2017-0011 January 10, 2017 SM San Marino adopts standard CRS schema Link OECD
2017-0010 January 10, 2017 RO Romania moves from the “Wider Approach” to “Optional” (see 2017-0013) Link OECD
2017-0009 January 10, 2017 NU Niue passes Primary Legislation Link OECD
2017-0008 Janruary 10, 2017 LI Liechtenstein moves from the “Wider Approach” to “Optional” Link OECD
2017-0007 January 10, 2017 LV Latvia adopts standard CRS schema Link OECD
2017-0006 January 10, 2017 JE Jersey moves from the “Wider Approach” to “Optional” Link OECD
2017-0005 January 10, 2017 FR France to use a domestic reporting format for DAC/CRS reporting Link OECD
2017-0004 January 10, 2017 KH Cambodia’s IGA Status moves from “Not In Force” to “In Force” Link US Treasury
2017-0003 January 10, 2017 ALL Proposed further changes to US FATCA regs Link US Treasury
2017-0002 January 3, 2017 TW Taiwan moves from having an IGA “In Substance” to having signed a Model 2 IGA that is not yet “In Force” Link US Treasury
2017-0001 January 3, 2017 BE Belgium moves from having an IGA that is not “In Force” to having an IGA that has been “In Force” since Sep 23. 2016 Link US Treasury

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