Nazioni che forniscono all’Italia informazioni Common Reporting Standard (CRS) (Elenco aggiornato al 24 Gennaio 2025)
| Albania |
CRS MCAA activated |
| Andorra |
EU Agreement |
| Anguilla |
CRS MCAA activated |
| 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 |
| Bahamas |
CRS MCAA activated |
| Bahrain |
CRS MCAA activated |
| Barbados |
CRS MCAA activated |
| Belgium |
EU Directive 2014/107/UE |
| Belize |
CRS MCAA activated |
| Bermuda |
CRS MCAA activated |
| Bonaire, Saint Eustatius and Saba |
CRS MCAA activated |
| Brazil |
CRS MCAA activated |
| British Virgin Islands |
CRS MCAA activated |
| Brunei Darussalam |
CRS MCAA activated |
| Bulgaria |
EU Directive 2014/107/UE |
| Canada |
CRS MCAA activated |
| Cayman Islands |
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 |
| Dominica |
CRS MCAA activated |
| 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 |
| ermany |
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 |
| Kuwait |
CRS MCAA activated and in force from 01 December 2018 |
| Latvia |
EU Directive 2014/107/UE |
| Lebanon |
CRS MCAA activated |
| Liechtenstein |
EU Agreement |
| Lithuania |
EU Directive 2014/107/UE |
| Luxembourg |
EU Directive 2014/107/UE |
| Macau, China |
CRS MCAA activated |
| Malaysia |
CRS MCAA activated |
| Maldives |
CRS MCAA activated |
| Malta |
EU Directive 2014/107/UE |
| Marshall Islands |
CRS MCAA activated |
| Mauritius |
CRS MCAA activated |
| Mexico |
CRS MCAA activated |
| Moldova |
CRS MCAA activated |
| Monaco |
EU Agreement |
| Montserrat |
CRS MCAA activated |
| Nauru |
CRS MCAA activated |
| Netherlands |
EU Directive 2014/107/UE |
| New Caledonia |
CRS MCAA activated |
| New Zealand |
CRS MCAA activated |
| Nigeria |
CRS MCAA activated |
| Niue |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2017 (DTY) |
| Norway |
CRS MCAA activated |
| Oman |
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 |
| Qatar |
CRS MCAA activated – In force from 01 January 2019 |
| Romania |
EU Directive 2014/107/UE |
| Russia |
CRS MCAA activated |
| Saint Kitts and Nevis |
CRS MCAA activated |
| Saint Lucia |
CRS MCAA activated |
| Saint Vincent and the Grenadines |
CRS MCAA activated |
| Samoa |
CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
| San Marino |
EU Agreement |
| Saudi Arabia |
CRS MCAA activated |
| Seychelles |
CRS MCAA activated |
| Singapore |
CRS MCAA activated |
| Sint Maarten |
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 |
| Turks and Caicos Islands |
CRS MCAA activated |
| Ukraine |
CRS MCAA activated |
| United Arab Emirates |
CRS MCAA activated |
| United Kingdom |
CRS MCAA activated |
| Uruguay |
CRS MCAA activated |
| Vanuatu |
CRS MCAA activated |
Assistenza alla pianificazione fiscale internazionale, Assistenza alla costituzione Società, Consulenze integrate per l'internazionalizzazione
