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Recent Articles
June 2023
May 2023
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
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
2 May - Singapore: FATCA and CRS return filing due 31 May 2023
April 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
March 2023
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
February 2023
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
January 2023
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
2022 Articles
December 2022
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
November 2022
October 2022
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
10 Oct - OECD: Tax transparency framework for cryptoassets, proposed amendments to CRS
September 2022
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
August 2022
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
July 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
June 2022
30 Jun - Cayman Islands: Updated CRS enforcement guidelines
30 Jun - Germany: Amendments to FATCA and CRS regimes
29 Jun - Channel Islands: FATCA and CRS reporting deadline is 30 June 2022 (Jersey)
17 Jun - Pakistan: AEOI implementation manual
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
May 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
16 May - China: CRS reporting deadline extended to 30 June 2022
5 May - Singapore: Updated guidance on FATCA and CRS return filing
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
April 2022
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
March 2022
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)
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
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
February 2022
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)
January 2022
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
2021 Articles
December 2021
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
November 2021
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
October 2021
September 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
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
August 2021
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
July 2021
June 2021
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
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