Anguilla: Regulations amended to implement CRS 2.0
Effective July 1, 2026
The government of Anguilla on June 30, 2026, gazetted the International Tax Compliance (Common Reporting Standard) (Amendment) Regulations, 2026, incorporating the OECD's 2023 CRS 2.0 into Anguilla's legal framework, effective July 1, 2026.
The key updates include:
- Enhanced reporting requirements
- Transitional provisions
- Amended due diligence requirements
- Exemption from duplicate gross proceeds reporting
- Expansion of reporting entities and reportable accounts
- New categories of excluded accounts
- Capital contribution accounts
- Non-reporting financial institutions
Read a July 2026 report prepared by the KPMG member firm in the Caribbean region