Nazioni a cui l’Italia fornisce informazioni Common Reporting Standard (CRS) (Elenco aggiornato al 24 Gennaio 2025)
Albania |
CRS MCAA activated |
Andorra |
EU Agreement |
Antigua and Barbuda |
CRS MCAA activated |
Argentina |
CRS MCAA activated |
Armenia |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2021 |
Aruba |
CRS MCAA activated |
Australia |
CRS MCAA activated |
Austria |
EU Directive 2014/107/UE |
Azerbaijan |
CRS MCAA activated |
Barbados |
CRS MCAA activated |
Belgium |
EU Directive 2014/107/UE |
Belize |
CRS MCAA activated |
Bonaire, Saint Eustatius and Saba |
CRS MCAA activated |
Brazil |
CRS MCAA activated |
Bulgaria |
EU Directive 2014/107/UE |
Canada |
CRS MCAA activated |
Chile |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
China |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
Colombia |
CRS MCAA activated |
Cook Islands |
CRS MCAA activated |
Costa Rica |
CRS MCAA activated |
Croatia |
EU Directive 2014/107/UE |
Curaçao |
CRS MCAA activated |
Cyprus |
EU Directive 2014/107/UE |
Czechia |
EU Directive 2014/107/UE |
Denmark |
EU Directive 2014/107/UE |
Ecuador |
CRS MCAA activated |
Estonia |
EU Directive 2014/107/UE |
Faroe Islands |
CRS MCAA activated |
Finland |
EU Directive 2014/107/UE |
France |
EU Directive 2014/107/UE |
Georgia |
CRS MCAA activated |
Germany |
EU Directive 2014/107/UE |
Ghana |
CRS MCAA activated |
Gibraltar |
CRS MCAA activated |
Greece |
EU Directive 2014/107/UE |
Greenland |
CRS MCAA activated |
Grenada |
CRS MCAA activated |
Guernsey |
CRS MCAA activated |
Hong Kong, China |
Bilateral CAA – First exchange in 2018 |
Hungary |
EU Directive 2014/107/UE |
Iceland |
CRS MCAA activated |
India |
CRS MCAA activated |
Indonesia |
CRS MCAA activated |
Ireland |
EU Directive 2014/107/UE |
Isle of Man |
CRS MCAA activated |
Israel |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
Jamaica |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2020 |
Japan |
CRS MCAA activated |
Jersey |
CRS MCAA activated |
Kazakhstan |
CRS MCAA activated |
Kenya |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2021 (DTY) |
Korea |
CRS MCAA activated |
Latvia |
EU Directive 2014/107/UE |
Liechtenstein |
EU Agreement |
Lithuania |
EU Directive 2014/107/UE |
Luxembourg |
EU Directive 2014/107/UE |
Malaysia |
CRS MCAA activated |
Maldives |
CRS MCAA activated |
Malta |
EU Directive 2014/107/UE |
Mauritius |
CRS MCAA activated |
Mexico |
CRS MCAA activated |
Moldova |
CRS MCAA activated |
Monaco |
EU Agreement |
Netherlands |
EU Directive 2014/107/UE |
New Zealand |
CRS MCAA activated |
Nigeria |
CRS MCAA activated |
Norway |
CRS MCAA activated |
Pakistan |
CRS MCAA activated |
Panama |
CRS MCAA activated |
Peru |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2019 |
Poland |
EU Directive 2014/107/UE |
Portugal |
EU Directive 2014/107/UE |
Romania |
EU Directive 2014/107/UE |
Russia |
CRS MCAA activated |
Saint Kitts and Nevis |
CRS MCAA activated |
Saint Lucia |
CRS MCAA activated |
San Marino |
EU Agreement |
Saudi Arabia |
CRS MCAA activated |
Seychelles |
CRS MCAA activated |
Singapore |
CRS MCAA activated |
Slovak Republic |
EU Directive 2014/107/UE |
Slovenia |
EU Directive 2014/107/UE |
South Africa |
CRS MCAA activated |
Spain |
EU Directive 2014/107/UE |
Sweden |
EU Directive 2014/107/UE |
Switzerland |
EU Agreement |
Thailand |
CRS MCAA activated |
Türkiye |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2019 |
Ukraine |
CRS MCAA activated |
United Kingdom |
CRS MCAA activated |
Uruguay |
CRS MCAA activated |
Assistenza alla pianificazione fiscale internazionale, Assistenza alla costituzione Società, Consulenze integrate per l'internazionalizzazione