Sulla base del Common Reporting Standard – CRS Multilateral Competent Authority Agreement (CRS MCAA)) e della Direttiva 2014/107/UE (DAC 2) 127 Giurisdizioni inviano informazioni all’Italia (Elenco aggiornato al 19/03/2025)
https://web-archive.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/exchange-relationships/
| 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 |
| 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 |
| 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 |
| 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 |
| Uganda | CRS MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
| Ukraine | CRS MCAA activated |
| United Arab Emirates | CRS MCAA activated |
| United Kingdom | CRS MCAA activated |
| Uruguay | CRS MCAA activated |
| Vanuatu | CRS MCAA activated |