Reportable Jurisdictions
Reporting financial institutions have to report to the Department financial account information of tax residents of the following reportable jurisdictions starting from:
(1) 2018 or 2019 (for Korea only):
Jurisdiction | First Information Period | |
1. | Antigua and Barbuda | 1.7.2017 – 31.12.2017 |
2. | Argentina | 1.7.2017 – 31.12.2017 |
3. | Australia | 1.7.2017 – 31.12.2017 |
4. | Austria | 1.7.2017 – 31.12.2017 |
5. | Bahamas | 1.7.2017 – 31.12.2017 |
6. | Belgium | 1.7.2017 – 31.12.2017 |
7. | Brazil | 1.7.2017 – 31.12.2017 |
8. | Brunei | 1.7.2017 – 31.12.2017 |
9. | Bulgaria | 1.7.2017 – 31.12.2017 |
10 | Canada | 1.7.2017 – 31.12.2017 |
11. | Cayman Islands | 1.7.2017 – 31.12.2017 |
12. | Chile | 1.7.2017 – 31.12.2017 |
13. | Mainland of China | 1.7.2017 – 31.12.2017 |
14. | Colombia | 1.7.2017 – 31.12.2017 |
15. | Costa Rica | 1.7.2017 – 31.12.2017 |
16. | Croatia | 1.7.2017 – 31.12.2017 |
17. | Curacao | 1.7.2017 – 31.12.2017 |
18. | Cyprus | 1.7.2017 – 31.12.2017 |
19. | Czech | 1.7.2017 – 31.12.2017 |
20. | Denmark | 1.7.2017 – 31.12.2017 |
21. | Estonia | 1.7.2017 – 31.12.2017 |
22. | Faroes | 1.7.2017 – 31.12.2017 |
23. | Finland | 1.7.2017 – 31.12.2017 |
24. | France | 1.7.2017 – 31.12.2017 |
25. | Germany | 1.7.2017 – 31.12.2017 |
26. | Gibraltar | 1.7.2017 – 31.12.2017 |
27. | Greece | 1.7.2017 – 31.12.2017 |
28. | Greenland | 1.7.2017 – 31.12.2017 |
29. | Grenada | 1.7.2017 – 31.12.2017 |
30. | Guernsey | 1.7.2017 – 31.12.2017 |
31. | Hungary | 1.7.2017 – 31.12.2017 |
32. | Iceland | 1.7.2017 – 31.12.2017 |
33. | India | 1.7.2017 – 31.12.2017 |
34. | Indonesia | 1.7.2017 – 31.12.2017 |
35. | Ireland | 1.7.2017 – 31.12.2017 |
36. | Isle of Man | 1.7.2017 – 31.12.2017 |
37. | Israel | 1.7.2017 – 31.12.2017 |
38. | Italy | 1.7.2017 – 31.12.2017 |
39. | Japan | 1.1.2017 – 31.12.2017 |
40. | Jersey | 1.7.2017 – 31.12.2017 |
41. | Korea | 1.1.2018 – 31.12.2018 |
42. | Kuwait | 1.7.2017 – 31.12.2017 |
43. | Latvia | 1.7.2017 – 31.12.2017 |
44. | Lebanon | 1.7.2017 – 31.12.2017 |
45. | Liechtenstein | 1.7.2017 – 31.12.2017 |
46. | Lithuania | 1.7.2017 – 31.12.2017 |
47. | Luxembourg | 1.7.2017 – 31.12.2017 |
48. | Malaysia | 1.7.2017 – 31.12.2017 |
49. | Malta | 1.7.2017 – 31.12.2017 |
50. | Mauritius | 1.7.2017 – 31.12.2017 |
51. | Mexico | 1.7.2017 – 31.12.2017 |
52. | Montserrat | 1.7.2017 – 31.12.2017 |
53. | Netherlands | 1.7.2017 – 31.12.2017 |
54. | New Zealand | 1.7.2017 – 31.12.2017 |
55. | Norway | 1.7.2017 – 31.12.2017 |
56. | Poland | 1.7.2017 – 31.12.2017 |
57. | Portugal | 1.7.2017 – 31.12.2017 |
58. | Qatar | 1.7.2017 – 31.12.2017 |
59. | Romania | 1.7.2017 – 31.12.2017 |
60. | Russia | 1.7.2017 – 31.12.2017 |
61. | Saint Vincent and the Grenadines | 1.7.2017 – 31.12.2017 |
62. | Saudi Arabia | 1.7.2017 – 31.12.2017 |
63. | Seychelles | 1.7.2017 – 31.12.2017 |
64. | Singapore | 1.7.2017 – 31.12.2017 |
65. | Slovak Republic | 1.7.2017 – 31.12.2017 |
66. | Slovenia | 1.7.2017 – 31.12.2017 |
67. | South Africa | 1.7.2017 – 31.12.2017 |
68. | Spain | 1.7.2017 – 31.12.2017 |
69. | Sweden | 1.7.2017 – 31.12.2017 |
70. | Switzerland | 1.7.2017 – 31.12.2017 |
71. | Turkey | 1.7.2017 – 31.12.2017 |
72. | United Arab Emirates | 1.7.2017 – 31.12.2017 |
73. | United Kingdom | 1.1.2017 – 31.12.2017 |
74. | Uruguay | 1.7.2017 – 31.12.2017 |
75. | Vanuatu | 1.7.2017 – 31.12.2017 |
(2) 2021
Jurisdiction | First Information Period | |
1. | Albania | 1.1.2020 – 31.12.2020 |
2. | Andorra | 1.1.2020 – 31.12.2020 |
3. | Anguilla | 1.1.2020 – 31.12.2020 |
4. | Armenia | 1.1.2020 – 31.12.2020 |
5. | Aruba | 1.1.2020 – 31.12.2020 |
6. | Azerbaijan | 1.1.2020 – 31.12.2020 |
7. | Bahrain | 1.1.2020 – 31.12.2020 |
8. | Barbados | 1.1.2020 – 31.12.2020 |
9. | Belize | 1.1.2020 – 31.12.2020 |
10 | Bermuda | 1.1.2020 – 31.12.2020 |
11. | British Virgin Islands | 1.1.2020 – 31.12.2020 |
12. | Burkina Faso | 1.1.2020 – 31.12.2020 |
13. | Cameroon | 1.1.2020 – 31.12.2020 |
14. | Cook Islands | 1.1.2020 – 31.12.2020 |
15. | Dominica | 1.1.2020 – 31.12.2020 |
16. | Dominican Republic | 1.1.2020 – 31.12.2020 |
17. | El Salvador | 1.1.2020 – 31.12.2020 |
18. | Gabon | 1.1.2020 – 31.12.2020 |
19. | Georgia | 1.1.2020 – 31.12.2020 |
20. | Ghana | 1.1.2020 – 31.12.2020 |
21. | Guatemala | 1.1.2020 – 31.12.2020 |
22. | Jamaica | 1.1.2020 – 31.12.2020 |
23. | Kazakhstan | 1.1.2020 – 31.12.2020 |
24. | Kenya | 1.1.2020 – 31.12.2020 |
25. | Liberia | 1.1.2020 – 31.12.2020 |
26. | Macao SAR | 1.1.2020 – 31.12.2020 |
27. | Maldives | 1.1.2020 – 31.12.2020 |
28. | Marshall Islands | 1.1.2020 – 31.12.2020 |
29. | Moldova | 1.1.2020 – 31.12.2020 |
30. | Monaco | 1.1.2020 – 31.12.2020 |
31. | Morocco | 1.1.2020 – 31.12.2020 |
32. | Nauru | 1.1.2020 – 31.12.2020 |
33. | Nigeria | 1.1.2020 – 31.12.2020 |
34. | Niue | 1.1.2020 – 31.12.2020 |
35. | North Macedonia | 1.1.2020 – 31.12.2020 |
36. | Pakistan | 1.1.2020 – 31.12.2020 |
37. | Panama | 1.1.2020 – 31.12.2020 |
38. | Paraguay | 1.1.2020 – 31.12.2020 |
39. | Peru | 1.1.2020 – 31.12.2020 |
40. | Philippines | 1.1.2020 – 31.12.2020 |
41. | Saint Kitts and Nevis | 1.1.2020 – 31.12.2020 |
42. | Saint Lucia | 1.1.2020 – 31.12.2020 |
43. | Samoa | 1.1.2020 – 31.12.2020 |
44. | San Marino | 1.1.2020 – 31.12.2020 |
45. | Senegal | 1.1.2020 – 31.12.2020 |
46. | Sint Maarten | 1.1.2020 – 31.12.2020 |
47. | Trinidad and Tobago | 1.1.2020 – 31.12.2020 |
48. | Tunisia | 1.1.2020 – 31.12.2020 |
49. | Turks and Caicos Islands | 1.1.2020 – 31.12.2020 |
50. | Uganda | 1.1.2020 – 31.12.2020 |
51. | Ukraine | 1.1.2020 – 31.12.2020 |
Note 1: | The first information period refers to the first period the information of which has to be reported to the Department. |
Note 2: | The Hong Kong Special Administrative Region has activated exchange relationships under AEOI with other jurisdictions on the basis of bilateral competent authority agreements or a multilateral competent authority agreement under the Convention on Mutual Administrative Assistance in Tax Matters. You may access the information via the following link: https://www.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/exchange-relationships/ |