The Czech Republic issued Financial Bulletin No. 5/2024 on 18 June, 2024, which features an updated roster of contracting states and jurisdictions for the automatic exchange of information on financial accounts under the OECD Common Reporting Standard (CRS).
This bulletin also addresses EU requirements and FATCA.
The list includes 157 jurisdictions, identifies each jurisdiction and specifies the instruments for exchange, including the Mutual Assistance Convention, Council Directive 2014/107/EU (DAC2), and bilateral tax treaties.
It also indicates whether a jurisdiction has signed the common reporting standard for Multilateral Competent Authority Agreement (MCAA) and provides the effective date for each exchange.
