Signatories of the multilateral competent authority agreement on automatic exchange of financial account information and intended first information exchange date

The details of which jurisdictions will bilaterally exchange financial account information as required under the OECD’s Multilateral Competent Authority Agreement for the Common Reporting Standard (CRS MCAA) is now available. The relationships shown included those under the framework of Article 6 of the Multilateral Convention and the CRS MCAA, as well as exchange relationships based on bilateral agreements and the EU framework.

JURISDICTION FROM WHICH THE COMPETENT AUTHORITY IS FROM INTENDED FIRST INFORMATION EXCHANGE BY: (ANNEX F TO THE AGREEMENT)
1.   ALBANIA September 2018
2.   ANDORRA September 2018
3.   ANGUILLA September 2017
4.    ANTIGUA AND BARBUDA September 2018
5.   ARGENTINA September 2017
6.   ARUBA September 2018
7.   AUSTRALIA September 2018
8.   AUSTRIA September 2018
9.   BARBADOS September 2017
10. BELGIUM September 2017
11. BELIZE September 2018
12. BERMUDA September 2017
13. BRAZIL September 2018
14.  BRITISH VIRGIN ISLANDS September 2017
15. BULGARIA September 2017
16. CANADA September 2018
17.  CAYMAN ISLANDS September 2017
18. CHILE September 2018
19.  CHINA (PEOPLE’S REPUBLIC OF) September 2018
20. COLOMBIA September 2017
21.  COOK ISLANDS September 2018
22.  COSTA RICA September 2018
23. CROATIA September 2017
24. CURAÇAO September 2017
25. CYPRUS September 2017
26.  CZECH REPUBLIC September 2017
27. DENMARK September 2017
28. ESTONIA September 2017
29.  FAROE ISLANDS September 2017
30. FINLAND September 2017
31. FRANCE September 2017
32. GERMANY September 2017
33. GHANA September 2018
34. GIBRALTAR September 2017
35. GREECE September 2017
36. GREENLAND September 2017
37. GRENADA September 2018
38. GUERNSEY September 2017
39. HUNGARY September 2017
40. ICELAND September 2017
41. INDIA September 2017
42. INDONESIA September 2018
43. IRELAND September 2017
44. ISRAEL September 2018
45.  ISLE OF MAN September 2017
46. ITALY September 2017
47. JAPAN September 2018
48. JERSEY September 2017
49. KOREA September 2017
50. KUWAIT September 2018
51. LATVIA September 2017
52. LIECHTENSTEIN September 2017
53. LITHUANIA September 2017
54. LUXEMBOURG September 2017
55. MALAYSIA September 2018
56. MALTA September 2017
57.  MARSHALL ISLANDS September 2018
58. MAURITIUS September 2018
59. MEXICO September 2017
60. MONACO September 2018
61. MONTSERRAT September 2017
62. NAURU September 2018
63. NETHERLANDS September 2017
64.  NEW ZEALAND September 2018
65. NIUE September 2017
66. NORWAY September 2017
67. POLAND September 2017
68. PORTUGAL September 2017
69. ROMANIA September 2017
70.  RUSSIAN FEDERATION September 2018
71.  SAINT KITTS AND NEVIS September 2018
72.  SAINT LUCIA September 2018
73.  SAINT VINCENT AND THE GRENADINES September 2018
74. SAMOA September 2018
75.  SAN MARINO September 2017
76.  SAUDI ARABIA September 2018
77. SEYCHELLES September 2017
78.  SINT MAARTEN September 2018
79.  SLOVAK REPUBLIC September 2017
80. SLOVENIA September 2017
81.  SOUTH AFRICA September 2017
82. SPAIN September 2017
83. SWEDEN September 2017
84. SWITZERLAND September 2018
85.  TURKS & CAICOS ISLANDS September 2017
86.  UNITED KINGDOM September 2017
87. URUGUAY September 2018

The CRS MCAA specifies the details of what information will be exchanged and when. It is a multilateral framework agreement, with the subsequent bilateral exchanges coming into effect between those signatories that file the subsequent notifications under Section 7 of the CRS MCAA. The notifications to be filed by each jurisdiction include (i) a confirmation that domestic CRS legislation is in place and whether the jurisdiction will exchange on a reciprocal or non-reciprocal basis, (ii) a specification of the transmission and encryption methods, (iii) a specification of the data protection requirements to be met in relation to information exchanged by the jurisdiction, (iv) a confirmation that the jurisdiction has appropriate confidentiality and data safeguards in place and (v) a list of its intended exchange partner jurisdictions under the CRS MCAA. A particular bilateral relationship under the CRS MCAA becomes effective only if both jurisdictions have the Convention in effect, have filed the above notifications and have listed each other.