On October 20, 2016 the OECD launched a very interesting webpage on the automatic exchange of information between tax authorities based on the Common Reporting Standard (CRS). According to the OECD the webpage shows all bilateral exchange relationships that are currently in place for the automatic exchange of CRS information. 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.
Activated exchange relationships can be sorted and displayed from both the perspective of a particular sending jurisdiction (“FROM”) or a particular receiving jurisdiction (“TO”). For each exchange relationship, the legal basis and, where appropriate, the effective date and/or the activation date are shown. The number in brackets behind each jurisdiction in the drop-down menu indicates the total number of bilateral exchange relationships that are currently activated with respect to that jurisdiction.
The OECD states that the webpage will be regularly updated as further jurisdictions activate their bilateral exchange relationships.
Click here to be forwarded to the webpage of the OECD showing bilateral exchange relationships that are currently in place for the automatic exchange of CRS information, which will open in a new window.
Please note that when writing this article the webpage of the OECD did not seem to be 100% stable yet. Sometimes it showed us the overview with search function and sometimes this part of the webpage was blank.
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