Il 15 luglio 2014 l’OCSE ha pubblicato lo Standard per lo scambio automatico di informazioni finanziarie in materia fiscale, noto anche come Common Reporting Standard o CRS.
Il Common Reporting Standard (CRS); è uno standard informativo, sviluppato dall’OCSE, Organizzazione per la cooperazione e lo sviluppo economico (Organisation for Economic Cooperation and Development (OECD) ), per lo scambio automatico di informazioni, (Automatic Exchange Of Information (AEOI)), a livello globale, tra le autorità fiscali, rivolto a facilitare i controlli anti-evasione,sulle attività finanziarie detenute dai contribuenti .
(Vedi: http://www.oecd.org/tax/automatic-exchange/)
Introdotto nell’Unione Europea dalla Direttiva 2014/107/UE (DAC 2), questo standard di raccolta e condivisione di dati sui conti esteri, secondo la lista aggiornata al 13 marzo 2025 vede impegnati, 126 Stati. Oltre all’Italia ed alla Bulgaria, partecipano anche giurisdizioni considerate meno trasparenti (Lussemburgo, Svizzera, Isole Vergini, Cayman, Bermuda e altre).
https://web-archive.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/
La pagina RAPPORTI DI SCAMBIO ATTIVATI PER INFORMAZIONI CRS del sito OCSE( (Organisation for Economic Cooperation and Development (OECD)) mostra tutte le relazioni di scambio bilaterali attualmente in essere per lo scambio automatico di informazioni CRS ai sensi dell’articolo 6 della convenzione multilaterale e del CRS MCAA (Multilateral Competent Authority Agreement), nonché nel quadro dell’UE. Inoltre, alcune giurisdizioni hanno concluso accordi bilaterali per lo scambio di informazioni CRS nell’ambito di trattati fiscali bilaterali o accordi sullo scambio di informazioni fiscali.
A marzo 2024, sono state attivate oltre 5400 relazioni di scambio bilaterali.
FIRMATARI DELL’ACCORDO MULTILATERALE TRA AUTORITÀ COMPETENTI SULLO SCAMBIO AUTOMATICO DI INFORMAZIONI SUI CONTI FINANZIARI E DATA PREVISTA PER IL PRIMO SCAMBIO DI INFORMAZIONI
Stato aggiornato al 13 marzo 2025
|
GIURISDIZIONE DELL’AUTORITÀ COMPETENTE |
DATA DELLA FIRMA |
PRIMO SCAMBIO DI INFORMAZIONI PREVISTO DA: (ALLEGATO F ALL’ACCORDO) |
| 1. ALBANIA | 29 October 2014 | September 2018 |
| 2. ANDORRA | 3 December 2015 | September 2018 |
| 3. ANGUILLA | 24 October 2014 | September 2017 |
| 4. ANTIGUA AND BARBUDA | 29 October 2015 | September 2018 |
| 5. ARGENTINA | 29 October 2014 | September 2017 |
| 6. ARMENIA | 12 January 2024 | September 2025 |
| 7. ARUBA | 29 October 2014 | September 2018 |
| 8. AUSTRALIA | 3 June 2015 | September 2018 |
| 9. AUSTRIA | 29 October 2014 | September 2018 |
| 10. AZERBAIJAN | 1 June 2017 | September 2018 |
| 11. BAHAMAS | 13 December 2017 | September 2018 |
| 12. BAHRAIN | 29 June 2017 | September 2018 |
| 13. BARBADOS | 29 October 2015 | September 2017 |
| 14. BELGIUM | 29 October 2014 | September 2017 |
| 15. BELIZE | 29 October 2015 | September 2018 |
| 16. BERMUDA | 29 October 2014 | September 2017 |
| 17. BRAZIL | 6 October 2016 | September 2018 |
| 18. BRITISH VIRGIN ISLANDS | 29 October 2014 | September 2017 |
| 19. BRUNEI | 12 December 2019 | September 2018 |
| 20. BULGARIA | 21 October 2015 | September 2017 |
| 21. CAMEROON | 9 February 2024 | September 2026 |
| 22. CANADA | 2 June 2015 | September 2018 |
| 23. CAYMAN ISLANDS | 29 October 2014 | September 2017 |
| 24. CHILE | 4 June 2015 | September 2018 |
| 25. CHINA (PEOPLE’S REPUBLIC OF) | 16 December 2015 | September 2018 |
| 26. Including HONG KONG, CHINA | September 2018 | |
| 27. Including MACAU, CHINA | September 2018 | |
| 28. COLOMBIA | 29 October 2014 | September 2017 |
| 29. COOK ISLANDS | 29 October 2015 | September 2018 |
| 30. COSTA RICA | 3 June 2015 | September 2018 |
| 31. CROATIA | 29 October 2014 | September 2017 |
| 32. CURAÇAO | 29 October 2014 | September 2017 |
| 33. CYPRUS | 29 October 2014 | September 2017 |
| 34. CZECH REPUBLIC | 29 October 2014 | September 2017 |
| 35. DENMARK | 29 October 2014 | September 2017 |
| 36. DOMINICA | 25 April 2019 | September 2020 |
| 37. ECUADOR | 29 October 2018 | September 2021 |
| 38. ESTONIA | 29 October 2014 | September 2017 |
| 39. FAROE ISLANDS | 29 October 2014 | September 2017 |
| 40. FINLAND | 29 October 2014 | September 2017 |
| 41. FRANCE | 29 October 2014 | September 2017 |
| 42. Including NEW CALEDONIA | September 2020 | |
| 43. GEORGIA | 9 November 2022 | September 2024 |
| 44. GERMANY | 29 October 2014 | September 2017 |
| 45. GHANA | 14 May 2015 | September 2018 |
| 46. GIBRALTAR | 29 October 2014 | September 2017 |
| 47. GREECE | 29 October 2014 | September 2017 |
| 48. GREENLAND | 17 December 2015 | September 2017 |
| 49. GRENADA | 29 October 2015 | September 2018 |
| 50. GUERNSEY | 29 October 2014 | September 2017 |
| 51. HUNGARY | 29 October 2014 | September 2017 |
| 52. ICELAND | 29 October 2014 | September 2017 |
| 53. INDIA | 3 June 2015 | September 2017 |
| 54. INDONESIA | 3 June 2015 | September 2018 |
| 55. IRELAND | 24 October 2014 | September 2017 |
| 56. ISLE OF MAN | 29 October 2014 | September 2018 |
| 57. ISRAEL | 12 May 2016 | September 2017 |
| 58. ITALY | 29 October 2014 | September 2017 |
| 59. JAMAICA | 15 September 2021 | September 2022 |
| 60. JAPAN | 29 October 2015 | September 2018 |
| 61. JERSEY | 29 October 2014 | September 2017 |
| 62. KAZAKHSTAN | 26 June 2018 | September 2020 |
| 63. KENYA | 6 April 2021 | September 2022 |
| 64. KOREA | 29 October 2014 | September 2017 |
| 65. KUWAIT | 19 August 2016 | September 2018 |
| 66. LATVIA | 29 October 2014 | September 2017 |
| 67. LEBANON | 12 May 2017 | September 2018 |
| 68. LIBERIA | 7 August 2018 | September 2020 |
| 69. LIECHTENSTEIN | 29 October 2014 | September 2017 |
| 70. LITHUANIA | 29 October 2014 | September 2017 |
| 71. LUXEMBOURG | 29 October 2014 | September 2017 |
| 72. MALAYSIA | 27 January 2016 | September 2018 |
| 73. MALDIVES | 12 August 2021 | September 2022 |
| 74. MALTA | 29 October 2014 | September 2017 |
| 75. MARSHALL ISLANDS | 29 October 2015 | September 2018 |
| 76. MAURITIUS | 29 October 2014 | September 2018 |
| 77. MEXICO | 29 October 2014 | September 2017 |
| 78. MOLDOVA | 20 September 2021 | September 2023 |
| 79. MONACO | 15 December 2015 | September 2018 |
| 80. MONGOLIA | 6 March 2025 | September 2027 |
| 81. MONTENEGRO | 3 March 2022 | September 2023 |
| 82. MONTSERRAT | 29 October 2014 | September 2017 |
| 83. MOROCCO | 25 June 2019 | September 2021 |
| 84. NAURU | 3 June 2016 | September 2018 |
| 85. NETHERLANDS | 29 October 2014 | September 2017 |
| 86. NEW ZEALAND | 3 June 2015 | September 2018 |
| 87. NIGERIA | 17 August 2017 | September 2019 |
| 88. NIUE | 22 October 2015 | September 2017 |
| 89. NORWAY | 29 October 2014 | September 2017 |
| 90. OMAN | 26 November 2019 | September 2020 |
| 91. PAKISTAN | 7 June 2017 | September 2018 |
| 92. PANAMA | 15 January 2018 | September 2018 |
| 93. PAPUA NEW GUINEA | 26 November 2024 | September 2027 |
| 94. PERU | 19 November 2020 | December 2020 |
| 95. POLAND | 29 October 2014 | September 2017 |
| 96. PORTUGAL | 29 October 2014 | September 2017 |
| 97. QATAR | 10 November 2017 | September 2018 |
| 98. ROMANIA | 29 October 2014 | September 2017 |
| 99. RUSSIAN FEDERATION | 12 May 2016 | September 2018 |
| 100. RWANDA | 28 March 2023 | September 2025 |
| 101. SAINT KITTS AND NEVIS | 26 February 2016 | September 2018 |
| 102.SAINT LUCIA | 29 October 2015 | September 2018 |
| 103. SAINT VINCENT AND THE GRENADINES | 29 October 2015 | September 2018 |
| 104.SAMOA | 29 October 2015 | September 2018 |
| 105.SAN MARINO | 29 October 2014 | September 2017 |
| 106. SAUDI ARABIA | 2 November 2016 | September 2018 |
| 107.SENEGAL | 3 May 2024 | September 2025 |
| 108. SEYCHELLES | 14 May 2015 | September 2017 |
| 109. SINGAPORE | 21 June 2017 | September 2018 |
| 110. SINT MAARTEN | 29 October 2015 | September 2018 |
| 111. SLOVAK REPUBLIC | 29 October 2014 | September 2017 |
| 112. SLOVENIA | 29 October 2014 | September 2017 |
| 113. SOUTH AFRICA | 23 October 2014 | September 2017 |
| 114. SPAIN | 29 October 2014 | September 2017 |
| 115. SWEDEN | 29 October 2014 | September 2017 |
| 116. SWITZERLAND | 2 December 2014 | September 2018 |
| 117. THAILAND | 28 March 2022 | September 2023 |
| 118. TRINIDAD & TOBAGO | 7 November 2024 | September 2026 |
| 119. TÜRKIYE | 21 April 2017 | September 2018 |
| 120. TURKS & CAICOS ISLANDS | 29 October 2014 | September 2017 |
| 121. UGANDA | 25 September 2021 | September 2023 |
| 122. UKRAINE | 19 August 2022 | September 2024 |
| 123. UNITED ARAB EMIRATES | 22 February 2017 | September 2018 |
| 124. UNITED KINGDOM | 21 October 2014 | September 2017 |
| 125. URUGUAY | 2 November 2016 | September 2018 |
| 126. VANUATU | 22 June 2018 | September 2018 |
https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-transparency-and-international-co-operation/crs-mcaa-signatories.pdf
Non hanno aderito al Common Reporting Standard (CRS) 38 Stati:
| Algeria |
| Belarus |
| Benin |
| Bosnia and Herzegovina |
| Botswana |
| Burkina Faso |
| Cambodia |
| Cape Verde |
| Cambodia |
| Chad |
| Congo (Rep. of) |
| Côte d’Ivoire |
| Djibouti |
| Dominican Republic |
| Egypt |
| El Salvador |
| Eswatini |
| Gabon |
| Guatemala |
| Guinea |
| Guyana |
| Haiti |
| Honduras |
| Lesotho |
| Madagascar |
| Mali |
| Mauritania |
| Namibia |
| Niger |
| North Macedonia |
| Palau |
| Paraguay |
| Philippines |
| Serbia |
| Tanzania |
| Togo |
| Uzbekistan |
| Vietnam. |