On 28 March 2024, France’s Official Journal No. 0074 published the Order of 15 March 2024, which provides a comprehensive and current list of participating and reportable jurisdictions for Common Reporting Standard (CRS) purposes. Common Reporting Standard is an international agreement developed by the OECD to automatically exchange information about financial accounts between countries. This helps to fight tax evasion and avoidance.

The list of participating jurisdictions comprises jurisdictions (111), which are as follows:

  1. Albania, 2. Andorra, 3. Anguilla, 4. Antigua and Barbuda, 5. Argentina, 6. Aruba, 7. Australia, 8. Austria, 9. Azerbaijan, 10. Bahamas, 11. Bahrain, 12. Barbados, 13. Belgium, 14. Belize, 15. Bermuda, 16. Bonaire, Sint Eustatius and Saba, 17. Brazil, 18. British Virgin Islands, 19. Brunei, 20. Bulgaria, 21. Canada, 22. Cayman Islands, 23. Chile, 24. China, 25. Colombia, 26. Cook Islands, 27. Costa Rica, 28. Croatia, 29. Curacao, 30. Cyprus, 31. Czech Republic, 32. Denmark, 33. Dominic, 34. Ecuador, 35. Estonia, 36. Faroe Islands, 37. Finland, 38. Germany, 39. Ghana, 40. Gibraltar, 41. Greece, 42. Greenland, 43. Grenada, 44. Guernsey, 45. Hong Kong, 46. Hungary, 47. Iceland, 48. India, 49. Indonesia, 50. Ireland, 51. Isle of Man, 52. Israel, 53. Italy, 54. Jamaica, 55. Japan, 56. Jersey, 57. Kazakhstan, 58. Kenya, 59. Kuwait, 60. Latvia, 61. Lebanon, 62. Liechtenstein, 63. Lithuania, 64. Luxembourg, 65. Macao, 66. Malaysia, 67. Maldives, 68. Malta, 69. Marshall Islands, 70. Mauritius, 71. Mexico, 72. Monaco, 73. Montserrat, 74. Nauru, 75. Netherlands, 76. New Zealand, 77. Nigeria, 78. Niue, 79. Norway, 80. Oman, 81. Pakistan, 82. Panama, 83. Peru, 84. Poland, 85. Portugal, 86. Qatar, 87. Romania, 88. Russia, 89. Saint Kitts and Nevis, 90. Saint Lucia, 91. Saint Vincent and the Grenadines, 92. Samoa, 93. San Marino, 94. Saudi Arabia, 95. Seychelles, 96. Singapore, 97. Sint Maarten, 98. Slovak Republic, 99. Slovenia, 100. South Africa, 101. South Korea, 102. Spain, 103. Sweden, 104. Switzerland, 105. Thailand, 106. Turkey, 107. Turks and Caicos Islands, 108. United Arab Emirates, 109. United Kingdom, 110. Uruguay, 111. Vanuatu.

The list of jurisdictions subject to reportable comprises jurisdictions (87), which are as follows:

  1. Albania; 2. Andorra; 3. Antigua and Barbuda; 4. Argentina; 5. Aruba; 6. Australia; 7. Austria; 8. Azerbaijan; 9. Barbados; 10. Belgium; 11. Bonaire, Sint Eustatius and Saba; 12. Brazil; 13. Bulgaria; 14. Canada; 15. Chile; 16. China; 17. Colombia; 18. Cook Islands; 19. Costa Rica; 20. Croatia; 21. Curacao; 22. Cyprus; 23. Czech Republic; 24. Denmark; 25. Ecuador; 26. Estonia; 27. Faroe Islands; 28. Finland; 29. Germany; 30. Ghana; 31. Gibraltar; 32. Greece; 33. Greenland; 34. Grenada; 35. Guernsey; 36. Hong Kong; 37. Hungary; 38. Iceland; 39. India; 40. Indonesia; 41. Ireland; 42. Isle of Man; 43. Israel; 44. Italy; 45. Jamaica; 46. Japan; 47. Jersey; 48. Kazakhstan; 49. Kenya; 50. Latvia; 51. Liechtenstein; 52. Lithuania; 53. Luxembourg; 54. Malaysia; 55. Maldives; 56. Malta; 57. Mauritius; 58. Mexico; 59. Monaco; 60. Netherlands; 61. New Zealand; 62. Nigeria; 63. Norway; 64. Pakistan; 65. Panama; 66. Peru; 67. Poland; 68. Portugal; 69. Romania; 70. Russia; 71. Saint Kitts and Nevis; 72. Saint Lucia; 73. San Marino; 74. Saudi Arabia; 75. Seychelles; 76. Singapore; 77. Slovakia; 78. Slovenia; 79. South Africa; 80. South Korea; 81. Spain; 82. Sweden; 83. Switzerland; 84. Thailand; 85. Turkey; 86. United Kingdom; 87. Uruguay