The Organisation for Economic Cooperation and Development (OECD) has provided a release that lists the jurisdictions that have committed to an automatic exchange of information (AEOI) pursuant to implementation of the common reporting standard (CRS).

The OECD release [PDF 229 KB] (December 2015) lists:

• 56 jurisdictions that will undertake the first exchange of information for tax purposes by 2017
• 41 jurisdictions that will undertake the first exchange of information for tax purposes by 2018

Three (3) jurisdictions that have not indicated a timeline or have not yet committed to exchange of information for tax purposes

All content prepared by KPMG Cyprus.