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6 Jun - Spain: Bill implementing DAC7 enacted, implications for financial institutions

5 Jun - British Virgin Islands: No penalties for late filings due to BVIFars technical difficulties

1 Jun - St. Lucia: Updated FATCA TIN guidance

30 May - British Virgin Islands: Fee implementation update for BVIFars portal

30 May - Dominican Republic: Updated FATCA TIN codes

30 May - Luxembourg: Parliament passes bill to implement DAC7, affecting CRS

30 May - Saudi Arabia: Annual audit certification for FATCA and CRS reporting due 1 August 2023

25 May - India: Clarification of FATCA TIN code update

25 May - Saint Kitts and Nevis: AEOI deregistration form for FATCA and CRS purposes

24 May - Spain: Bill implementing DAC7; VAT, income tax, and FATCA implications for finance and insurance industries

19 May - Saint Vincent and the Grenadines: Deadline for reporting CRS and FATCA returns is 31 May 2023

18 May - South Africa: Reporting period for FATCA, CRS third-party data annual submissions process

17 May - British Virgin Islands: Updated FATCA TIN codes

16 May - Channel Islands: FATCA and CRS reporting deadline is 30 June 2023 (Guernsey)

12 May - Germany: FATCA reporting deadline is 31 July 2023

11 May - UK: Update to CRS reportable jurisdictions list

9 May - United States: FATCA IDES testing, scheduled for June 2023

5 May - Cayman Islands: Updated DITC portal user guide

5 May - UK: Amendment to CRS regulations

3 May - United States: IRS announces QI / WP / WT application and account management system (QAAMS) fully transitioning to new sign-in system

2 May - Singapore: FATCA and CRS return filing due 31 May 2023

27 Apr - Saint Kitts and Nevis: AEOI compliance form guidelines

26 Apr - Barbados: AEOI portal opens for 2022 submissions in May

26 Apr - Singapore: Digital service to view status of FATCA and CRS returns

25 Apr - Peru: Updates to CRS reporting deadlines

25 Apr - Thailand: Draft legislation requiring automatic exchange of information (AEOI)

25 Apr - Uruguay: Updated CRS submission details

20 Apr - Finland: Instructions for missing U.S. TINs for FATCA purposes

20 Apr - Germany: Updated FATCA guidance

19 Apr - Mongolia: Commitment to start automatic exchange of information (AEOI) by 2026

18 Apr - Bermuda: Updated CRS guidelines (v3.0)

13 Apr - Cayman Islands: Updated FATCA and CRS deadlines

5 Apr - Honduras: FATCA reporting deadline extended to 30 April 2023

4 Apr - Spain: Updated FATCA FAQs concerning U.S. TINs

29 Mar - Bahamas: Updated FATCA and CRS reporting deadlines

29 Mar - Germany: Updated CRS guidance

23 Mar - Singapore: Updated FATCA guidance and FAQs

21 Mar - Honduras: Updates for foreign financial institutions unable to report missing U.S. TINs

21 Mar - Isle of Man: Updated FATCA TIN codes

14 Mar - Channel Islands: Guidance on updates to U.S. TIN reporting obligations (Guernsey)

10 Mar - Mauritius: Disclosure of U.S. TINs in FATCA returns

9 Mar - Ireland: Updates to FATCA tax and duty manuals

9 Mar - Malta: Updated automatic exchange of information (AEOI) implementing guidelines

24 Feb - Channel Islands: No change in deadline for FATCA and CRS reporting (Guernsey)

22 Feb - Australia: Updated U.S. TIN codes for FATCA purposes

22 Feb - Kenya: CRS implementing regulations effective 1 January 2023

22 Feb - South Africa: Guidance providing clarification for FATCA reporting TIN codes

20 Feb - Singapore: Reminder that new CRS reporting financial institutions must register by 31 March 2023

15 Feb - Armenia: Commitment to start automatic exchange of information (AEOI) by 2025

15 Feb - Ireland: Summaries of FATCA and CRS reporting requirements

14 Feb - United States: Link for renewal of QI agreements now live

10 Feb - Finland: Updated FATCA reporting requirements

9 Feb - UK: Updated FATCA reporting guidance

3 Feb - United States: IRS updates FAQs on QI / WP / WT website, certifications and periodic reviews

1 Feb - Malta: Updated automatic exchange of information (AEOI) implementing guidelines

30 Jan - Australia: Updated 2023 U.S. TIN reporting requirements under FATCA regime

23 Jan - Channel Islands: FATCA and CRS compliance program for 2023 (Jersey)

23 Jan - Finland: Reminder of FATCA and CRS annual information return submission deadlines

20 Jan - United States: IRS extends due date for QI withholding agreement to 1 May 2023

19 Jan - Hungary: Updated FATCA and CRS filing instructions

19 Jan - UAE: New FATCA regulations and amended CRS regulations

13 Jan - Japan: FAQs on AEOI process for non-residents

13 Jan - Japan: Updated FAQs on AEOI reporting system under CRS regime

10 Jan - Germany: Updated FATCA guidance

5 Jan - Germany: Updated CRS guidance

4 Jan - Singapore: Updated FATCA fillable PDF form, includes tax identification number details

30 Dec - United States: Deadline for renewal of QI agreements covering 2023 through 2028

30 Dec - United States: Temporary relief for foreign financial institutions required to report U.S. TINs

20 Dec - Canada: Updated FATCA and CRS self-certification forms

19 Dec - UK: HMRC guidance on redaction of information under AEOI on human rights ground

13 Dec - United States: Final QI withholding agreement applicable beginning 2023 (Rev. Proc. 2022-43)

7 Dec - Liechtenstein: Updated CRS bulk reporting compression tool guide

10 Nov - OECD: Jurisdictions sign MCAA for automatic information exchange under digital platform reporting rules, CRS disclosure rules

9 Nov - OECD: Peer review of automatic exchange of information (AEOI) published

3 Nov - Ireland: Increased AEOI compliance reviews; other FATCA and CRS developments in 2022

2 Nov - British Virgin Islands: BVIFars portal expected to go live by end of first quarter of 2023

28 Oct - United States: IRS issues FAQ on WP / WT renewals

28 Oct - India: Amended definition of non-reporting financial institution

26 Oct - Liechtenstein: Updated FATCA reporting technical guidance

12 Oct - United States: IRS updates FAQs on QI / WP / WT website, certifications and periodic reviews

11 Oct - United States: Sponsoring entities with no registered sponsored entities in FATCA registration system

10 Oct - OECD: Tax transparency framework for cryptoassets, proposed amendments to CRS

3 Oct - United States: IRS announces new sign-in system for QI / WP / WT application and account management system (QAAMS)

30 Sep - British Virgin Islands: Updated CRS guidance notes

29 Sep - United States: IRS updates “public key” for FATCA filing

28 Sep - Finland: Updated FATCA technical guidance

28 Sep - Switzerland: Tax-related information exchange with Russia suspended

22 Sep - United States: Updated list of countries, deposit interest paid to nonresident aliens (Turkey)

15 Sep - British Virgin Islands: Reminders related to primary user update in BVIFars portal

15 Sep - Luxembourg: Increased scrutiny on FATCA and CRS compliance

14 Sep - Malta: Questionnaire on practical FATCA and CRS difficulties

7 Sep - Barbados: Deadline for filing 2021 FATCA and CRS reports extended to 12 September 2022

7 Sep - Bermuda: Reminder of 30 September 2022 deadline for filing 2021 CRS certification form

1 Sep - Japan: Updated FAQs under CRS regime

25 Aug - Finland: Updated FATCA and CRS FAQs

24 Aug - Ireland: Updated reporting entity registration form for FATCA, CRS purposes

23 Aug - Vietnam: FATCA FAQs for 2021-2022 reporting

18 Aug - Hungary: Updated FATCA filing instructions incorporating default codes for U.S. TINs

10 Aug - British Virgin Islands: Amendments to FATCA and CRS legislation

4 Aug - UAE: AEOI portal FAQs under FATCA and CRS regimes

3 Aug - United States: Deadline for QI / WP / WT applications for 2022 is 30 September 2022

27 Jul - Singapore: Updated FATCA document for record level errors

27 Jul - UAE: Deadline to file FATCA and CRS reports is now 15 August 2022

15 Jul - Australia: ATO self-review guide and toolkit under FATCA and CRS regimes

13 Jul - Germany: Updated CRS guidance

11 Jul - Romania: Amendments to FATCA and CRS regimes

8 Jul - Germany: Updated CRS guidance

30 Jun - Cayman Islands: Updated CRS enforcement guidelines

30 Jun - Germany: Amendments to FATCA and CRS regimes

30 Jun - KPMG report: Transition to new transmitter control code application for FIRE reporting, considerations for Swiss banks

29 Jun - Channel Islands: FATCA and CRS reporting deadline is 30 June 2022 (Jersey)

17 Jun - Pakistan: AEOI implementation manual

16 Jun - United States: Form 4419 relating to transmitter control codes for filing information returns electronically phased out beginning August 2022

9 Jun - South Africa: Third-party data annual submissions process for AEOI closed

8 Jun - British Virgin Islands: Imposition of annual fee for use of BVIFars portal delayed

7 Jun - United States: FATCA responsible officer certifications due 1 July 2022

3 Jun - Saint Lucia: Updated CRS guidance

2 Jun - Barbados: AEOI portal for 2021 submissions open until 31 August 2022

25 May - Taiwan: Extension of CRS reporting deadline (COVID-19)

23 May - Germany: Initiation of FATCA submission reporting period 2021

19 May - UK: Amendment to FATCA and CRS regulations

18 May - United States:  KPMG report on proposed changes to qualified intermediary (QI) agreement (Notice 2022-23)

16 May - China: CRS reporting deadline extended to 30 June 2022

5 May - Singapore: Updated guidance on FATCA and CRS return filing

3 May - United States: Proposed changes to QI withholding agreement for dispositions of publicly traded partnership interests (Notice 2022-23)

2 May - Bermuda: CRS registration and reporting deadlines extended

2 May - Cayman Islands: Penalty regime under CRS enforcement guidelines

2 May - OECD: Comments on tax transparency framework for crypto-assets, proposed amendments to CRS

27 Apr - United States: FATCA IDES testing, scheduled for June 2022

21 Apr - Channel Islands: No change in deadline for FATCA and CRS reporting (Guernsey)

20 Apr - Panama: List of reportable jurisdictions updated for 2022

15 Apr - Luxembourg: Implementation of TIN field instructions for FATCA reporting purposes

14 Apr - Poland: New list of states, territories subject to CRS reporting obligation for 2021

13 Apr - Cayman Islands: Updated CRS guidance

13 Apr - Luxembourg: Updated CRS FAQs

12 Apr - KPMG report: OECD’s proposed crypto-asset reporting framework

5 Apr - Channel Islands: FATCA and CRS compliance information (Guernsey)

5 Apr - Germany: Updated CRS guidance concerning refugees from Ukraine

30 Mar - Antigua and Barbuda: AEOI CRS compliance form introduced

29 Mar - Channel Islands: Guidance for FATCA and CRS reporting financial institutions (Guernsey)

24 Mar - Channel Islands: Updated FATCA and CRS practical guidance (Jersey)

24 Mar - South Africa: Third-party data annual submissions for AEOI; clarification of U.S. TIN data fields under FATCA

22 Mar - OECD: Public consultation on tax transparency framework for crypto-assets, proposed amendments to CRS

17 Mar - Anguilla: FATCA, CRS reporting deadlines for 2021

17 Mar - Germany: Updated CRS guidance

16 Mar - Luxembourg: New instructions for TIN field

14 Mar - Barbados: Deadline for pre-2021 FATCA and CRS reports extended to 15 April 2022

14 Mar - Saint Kitts and Nevis: Guidance on registering for FATCA and CRS reporting purposes

11 Mar - Canada: Clarification to reporting requirements for financial institutions under FATCA and CRS regimes

9 Mar - Singapore: Updated FATCA technical guidance and FAQs

3 Mar - British Virgin Islands: Updates related to TINs for FATCA regime

2 Mar - Saint Kitts and Nevis: Advisory on CRS requirement to obtain date of birth information

1 Mar - Ireland: Updated CRS filing guidelines

22 Feb - United States: Updated FAQs, certifications and periodic reviews (QI / WP / WT)

17 Feb - India: Clarification of FAQs for U.S. reportable accounts under FATCA

16 Feb - British Virgin Islands: Annual fee for FATCA, CRS, and country-by-country reporting portal

14 Feb - Cayman Islands: Updated FATCA and CRS guidance

4 Feb - Channel Islands: FATCA and CRS reporting deadlines extended to 31 March 2022 (Guernsey)

31 Jan - Mexico: Updated FATCA, CRS guidance 

31 Jan - UAE: Amendments to CRS regulations for Abu Dhabi Global Market

20 Jan - United States: FATCA responsible officer certifications due 1 July 2022

18 Jan - Germany: Updated CRS guidance

18 Jan - Singapore: User guide to view or update AEOI profile

14 Jan - Barbados: Updated CRS and FATCA guidance

10 Jan - Taiwan: Updated list of “low-risk” financial accounts

6 Jan - Japan: Updated FAQs under CRS regime

5 Jan - Channel Islands: FATCA and CRS guidance (Guernsey)

5 Jan - Russia: CRS reporting format

17 Dec - Germany: Updated CRS guidance

13 Dec - Malta: No access to server until 20 December 2021, for FATCA and CRS purposes

9 Dec - Bermuda: Updated guidelines for CRS compliance certification form

9 Dec - Singapore: Updated FATCA and CRS guidance

9 Dec - Taiwan: Updated CRS regulations for “low-risk” financial accounts

6 Dec - Canada: Updated XML schema, FATCA and CRS self-certification forms

29 Nov - Japan: Updated FAQs under CRS regime

23 Nov - Canada: CRA to conduct audit to determine compliance with CRS and FATCA

22 Nov - OECD: Peer review of automatic exchange of information (AEOI) published

17 Nov - United States: IRS updates “public key” for FATCA filing

15 Nov - Bermuda: Updated CRS compliance form guidelines

15 Nov - United States: IRS launches quality review tool for Form 1042-S data

10 Nov - United States: Deadline for QI / WP / WT applications for 2021 is 26 November 2021

9 Nov - Singapore: Updated FAQs related to FATCA and CRS

1 Nov - Thailand: Automatic exchange of information (AEOI); actions by financial institutions expected beginning 2022

27 Oct - Bermuda: Updated guidelines, CRS compliance certification form

25 Oct - Cayman Islands: CRS compliance updates

1 Oct - Bermuda: CRS compliance certification form for 2020 due 15 December 2021

30 Sep - UAE: Updated FAQs under CRS regime

28 Sep - Channel Islands: Amendments to FATCA and CRS regulations (Guernsey)

28 Sep - Luxembourg: Notice of unknown or invalid U.S. TINs

28 Sep - United States: Updated list of countries, deposit interest paid to nonresident aliens (Chile, Dominican Republic, Singapore)

22 Sep - British Virgin Islands: FATCA reporting obligations, U.S. TIN information is mandatory

20 Sep - Bermuda: Compliance actions under CRS requirements

20 Sep - Germany: Updated CRS guidance, self-certification

16 Sep - Netherlands: Updated FATCA and CRS guidance

8 Sep - Cayman Islands: Updated FATCA and CRS guidance

7 Sep - United States: Draft forms and instructions in W-8 series

2 Sep - Cayman Islands: Updated portal user guide

31 Aug - Hong Kong: Updated AEOI self-certification template for “controlling persons”

31 Aug - Ireland: Updated filing guidelines under CRS regime

31 Aug - Taiwan: CRS data for 2020

25 Aug - Cayman Islands: CRS compliance form deadline

20 Aug - Germany: Updated CRS guidance

10 Aug - Barbados: Deadline to file 2020 FATCA, CRS returns extended to 16 August

9 Aug - Vietnam: Updated FATCA guidance

5 Aug - Panama: FATCA reporting deadline extended to 15 August 2021

30 Jul - Mauritius: Extended deadline for FATCA and CRS reporting (COVID-19)

13 Jul - Panama: List of reportable jurisdictions updated; CRS reporting deadline extended

2 Jul - Finland: Updated FATCA guidance concerning U.S. TINs

29 Jun - Liechtenstein: CRS and FATCA controls for managed legal entities, banks and insurance companies

28 Jun - Germany: Updated FATCA, CRS guidance

25 Jun - Liechtenstein: Updated FATCA guidance

23 Jun - Ireland: Updated guidance on treatment of profit-sharing plans for FATCA, CRS purposes

22 Jun - Germany: Updated CRS guidance

21 Jun - Finland: Updated CRS technical guidance

16 Jun - United States: Scheduled outage of FATCA systems

15 Jun - Finland: Updated FATCA technical guidance

11 Jun - China: Instructions for submitting CRS annual reports

9 Jun - Barbados: Deadline to file 2020 FATCA, CRS returns extended to 31 July 2021

9 Jun - Cayman Islands: Updated FATCA and CRS guidance

9 Jun - Luxembourg: New code for unknown U.S. TINs