Jurisdictions

Updated May 14, 2016.

  • FATCA IGA Status
  • OECD AEoI CRS Status (and first information exchange)
  • Status regarding the amended MCAA protocol (automatic exchange)
  • Jurisdictions committed to the automatic sharing of Beneficial Owners of Trusts and Legal Entities
  • Quantity of GIINs registered on the IRS FATCA Portal (as at April 25, 2016)

by jurisdiction.


FATCA

Number of FATCA IGAs signed – 83

Nuber of FATCA IGAs “in substance” – 25

Number of FATCA IGA treated as in effect [Announcement 2014-38] – 5

Number of FATCA IGAs treated as in place – 113 (0r 112 accounting for the fact that Vietnam does not yet have an “effective date” attached to its IGA).


OECD AEoI CRS

Number of Jurisdictions that have signed the MCAA Amended Protocol – 82

Number of Jurisdictions committed to sign – 19

Number of Participating Jurisdictions (to date) – 101

Number of Jurisdictions reporting in 2017 – 55.

Number of Jurisdictions reporting in 2018 – 46.

Note – the USA has still not signed up to or committed to the CRS.



Number of Jurisdictions committed to sharing Beneficial Ownership information – 40

Note – this does not include the USA.



IRS Jurisdiction Name Commitment to automatic sharing BO of LEs and Trusts FATCA IGA Model FATCA CAA with the US OECD MCAA Ammended Protocol 1st CRS Info Exch GIINs
Afghanistan  Y No IGA 17
Aland Islands No IGA 1
Albania No IGA Signed 2018 23
Algeria Model 1A IGA 5
American Samoa No IGA
Andorra No IGA Signed 2018 53
Angola Model 1A IGA 31
Anguilla Y Model 1A IGA Signed 2017 192
Antarctica No IGA
Antigua and Barbuda Model 1A IGA Signed 2018 43
Argentina No IGA Signed 2017 795
Armenia Model 2 IGA 41
Aruba No IGA Signed 2018 24
Australia Model 1A IGA Y Signed 2018 3,765
Austria Y Model 2 IGA Signed 2018 2,993
Azerbaijan Model 1A IGA 70
Bahamas Model 1B IGA Neither signed not committed to sign 2018 1,202
Bahrain Model 1A IGA Committed 2018 249
Bangladesh No IGA 93
Barbados Model 1A IGA Y Signed 2017 191
Belarus Model 1A IGA 72
Belgium Y Model 1A IGA Y Signed 2017 389
Belize No IGA Signed 2018 356
Benin No IGA 16
Bermuda  Y Model 2 IGA Signed 2017 2,755
Bhutan No IGA 1
Bolivia, Plurinational State Of No IGA 45
Bonaire, Sint Eustatius And Saba No IGA 13
Bosnia and Herzegovina No IGA 86
Botswana No IGA 35
Bouvet Island No IGA 3
Brazil Model 1A IGA Y Signed 2018 6,311
British Indian Ocean Territory No IGA 9
Brunei Darussalam No IGA Neither signed not committed to sign 2018 31
Bulgaria Y Model 1B IGA Y Signed 2017 205
Burkina Faso No IGA 9
Burundi No IGA 9
Cambodia Model 1A IGA 96
Cameroon No IGA 19
Canada Model 1A IGA Signed 2018 5,221
Cape Verde Model 1A IGA 15
Cayman Islands  Y Model 1B IGA Y Signed 2017 36,322
Central African Republic No IGA 5
Chad No IGA 7
Chile Model 2 IGA Signed 2018 445
China Model 1A IGA Signed 2018 1,265
Christmas Island No IGA
Cocos (Keeling) Islands No IGA
Colombia Model 1A IGA Y Signed 2017 260
Comoros No IGA 7
Congo, Democratic Republic Of The No IGA 19
Congo No IGA 9
Cook Islands No IGA Signed 2018 149
Costa Rica Model 1A IGA Y Signed 2018 143
Cote d’Ivoire No IGA 38
Croatia Y Model 1A IGA Signed 2017 89
Cuba No IGA
Curacao Model 1A IGA Y Signed 2017 366
Cyprus Y Model 1A IGA Y Signed 2017 1,014
Czech Republic Y Model 1A IGA Y Signed 2017 317
Denmark Y Model 1A IGA Y Signed 2017 431
Djibouti No IGA 8
Dominica Model 1A IGA Neither signed not committed to sign 2017 27
Dominican Republic Model 1A IGA 127
Ecuador No IGA 153
Egypt No IGA 287
El Salvador No IGA 73
Equatorial Guinea No IGA 10
Eritrea No IGA
Estonia Y Model 1A IGA Y Signed 2017 48
Ethiopia No IGA 18
Falkland Islands (Malvinas) No IGA 1
Faroe Islands No IGA Signed 2017
Fiji No IGA 6
Finland Y Model 1A IGA Y Signed 2017 912
France Y Model 1A IGA Y Signed 2017 5,557
French Guiana No IGA
French Polynesia No IGA 4
French Southern Territories No IGA
Gabon No IGA 12
Gambia No IGA 15
Georgia Model 1A IGA 39
Germany Y Model 1A IGA Y Signed 2017 4,550
Ghana No IGA Signed 2018 59
Gibraltar Y Model 1A IGA Y Signed 2017 2,111
Greece Y Model 1A IGA Signed 2017 223
Greenland Model 1A IGA Signed 2017 4
Grenada Model 1A IGA Signed 2018 32
Guadeloupe No IGA 1
Guam US Territory 5
Guatemala No IGA 88
Guernsey Model 1A IGA Y Signed 2017 5,621
Guinea No IGA 15
Guinea-Bissau No IGA 2
Guyana Model 1A IGA 14
Haiti Model 1A IGA 28
Heard Island and McDonald Islands No IGA
Holy See (Vatican City State) Model 1A IGA 2
Honduras Model 1A IGA Y 48
Hong Kong Model 2 IGA Committed 2018 3,805
Hungary Y Model 1A IGA Y Signed 2017 381
Iceland  Y Model 1A IGA Y Signed 2017 30
India Model 1A IGA Y Signed 2017 1,037
Indonesia Model 1A IGA Signed 2018 578
Iran, Islamic Republic of No IGA
Iraq Model 2 IGA 72
Ireland Y Model 1A IGA Y Signed 2017 4,516
Isle of Man Y Model 1A IGA Y Signed 2017 1,089
Israel Model 1A IGA Y Signed 2018 927
Italy Y Model 1A IGA Y Signed 2017 1,821
Jamaica Model 1A IGA Y 62
Japan Model 2 IGA Signed 2018 4,367
Jersey  Y Model 1A IGA Signed 2017 5,223
Jordan No IGA 98
Kazakhstan Model 1A IGA 105
Kenya No IGA 110
Kiribati No IGA 1
Kosovo Model 1A IGA 1
Kuwait Model 1A IGA Neither signed not committed to sign 2018 220
Kyrgyzstan No IGA 32
Lao People’s Democratic Republic No IGA 29
Latvia Y Model 1A IGA Y Signed 2017 64
Lebanon No IGA Committed 2018 172
Lesotho No IGA 10
Liberia No IGA 83
Libya No IGA 24
Liechtenstein Model 1A IGA Y Signed 2017 1,242
Lithuania Y Model 1A IGA Signed 2017 100
Luxembourg Y Model 1A IGA Y Signed 2017 9,135
Macao Model 2 IGA Committed 2018 83
Macedonia, The Former Yugoslav Republic Of No IGA 27
Madagascar No IGA 10
Malawi No IGA 18
Malaysia Model 1A IGA Neither signed not committed to sign 2018 704
Maldives No IGA 7
Mali No IGA 12
Malta Y Model 1A IGA Y Signed 2017 1,020
Marshall Islands No IGA Signed 2018 145
Martinique No IGA 2
Mauritania No IGA 16
Mauritius Model 1A IGA Y Signed 2018 2,956
Mayotte No IGA
Mexico  Y Model 1A IGA Y Signed 2017 738
Micronesia, Federated States of No IGA 1
Moldova, Republic of Model 2 IGA 30
Monaco No IGA Signed 2018 157
Mongolia No IGA 27
Montenegro Model 1A IGA 20
Montserrat Y Model 1A IGA Signed 2017 12
Morocco No IGA 130
Mozambique No IGA 24
Myanmar No IGA 32
Namibia No IGA 61
Nauru No IGA Committed 2018
Nepal No IGA 35
Netherlands Y Model 1A IGA Y Signed 2017 3,960
New Caledonia No IGA 5
New Zealand Model 1A IGA Y Signed 2018 1,635
Nicaragua Model 2 IGA 24
Niger No IGA 8
Nigeria  Y No IGA 114
Niue No IGA Signed 2017
Norfolk Island No IGA
Korea, Democratic People’s Republic Of No IGA
Northern Mariana Islands US Territory 1
Norway Model 1A IGA Y Signed 2017 654
Palestine, State Of No IGA
Oman No IGA 42
Other No IGA 994
Pakistan No IGA 184
Palau No IGA 1
Panama Model 1A IGA Committed 2018 1,219
Papua New Guinea No IGA 5
Paraguay Model 2 IGA 43
Peru Model 1A IGA 276
Philippines Model 1A IGA Y 259
Pitcairn No IGA
Poland Y Model 1A IGA Signed 2017 984
Portugal Y Model 1A IGA Signed 2017 377
Puerto Rico US Territory 4
Qatar Model 1B IGA Neither signed not committed to sign 2018 75
Reunion No IGA 1
Romania Y Model 1A IGA Y Signed 2017 147
Russian Federation No IGA Signed 2018 1,457
Rwanda No IGA 20
Saint Barthelemy No IGA
SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA No IGA
Saint Kitts and Nevis Model 1A IGA Signed 2018 317
Saint Lucia Model 1A IGA Y Signed 2018 104
Saint Martin (French part) No IGA 3
Saint Pierre and Miquelon No IGA 1
Saint Vincent and The Grenadines Model 1A IGA Signed 2018 388
Samoa US Territory Signed 2018 64
San Marino Model 2 IGA Signed 2017 17
Sao Tome and Principe No IGA 7
Saudi Arabia Model 1A IGA Committed 2018 296
Senegal No IGA 26
Serbia Model 1A IGA 56
Seychelles Model 1A IGA Signed 2017 271
Sierra Leone No IGA 11
Singapore Model 1B IGA Committed 2018 2,296
Sint Maarten (Dutch part) No IGA Signed 2018 20
Slovakia Y Model 1A IGA Signed 2017 86
Slovenia Y Model 1A IGA Y Signed 2017 88
Solomon Islands No IGA 4
Somalia No IGA 2
South Africa Model 1A IGA Y Signed 2017 865
South Georgia and the South Sandwich Islands No IGA
Korea, Republic of Model 1A IGA Signed 2017 1,314
South Sudan No IGA 9
Spain Y Model 1A IGA Y Signed 2017 1,991
Sri Lanka No IGA 82
Sudan No IGA 10
Suriname No IGA 12
Swaziland No IGA 18
Sweden Y Model 1A IGA Y Signed 2017 770
Switzerland Model 2 IGA Signed 2018 5,285
Syrian Arab Republic No IGA 1
Taiwan Model 2 IGA 918
Tajikistan No IGA 35
Tanzania, United Republic Of No IGA 39
Thailand Model 1A IGA 1,692
Timor-Leste No IGA 4
Togo No IGA 13
Tokelau No IGA
Tonga No IGA 2
Trinidad and Tobago Model 1A IGA Neither signed not committed to sign 2017 87
Tunisia Model 1A IGA 121
Turkey Model 1A IGA Y Committed 2018 300
Turkmenistan Model 1A IGA 13
Turks and Caicos Islands Model 1B IGA Signed 2017 100
Tuvalu No IGA
Uganda No IGA 37
Ukraine Model 1A IGA 355
United Arab Emirates  Y Model 1A IGA Neither signed not committed to sign 2018 495
United Kingdom Y Model 1A IGA Y Signed 2017 25,738
United States US 977
United States Minor Outlying Islands US Territory 3
Uruguay No IGA Committed 2018 209
Uzbekistan Model 1B IGA 24
Vanuatu No IGA Committed 2018 13
Venezuela, Bolivarian Republic Of No IGA 88
Viet Nam Model 1B IGA 163
Virgin Islands (British) Model 1B IGA Signed 2017 6,910
Virgin Islands (U.S.) US Territory 2
Wallis and Futuna No IGA 1
West Bank And Gaza No IGA 37
Western Sahara No IGA
Yemen No IGA 19
Zambia No IGA 28
Zimbabwe No IGA 53
          193,450