Panama published Resolution No. 201-3013 of 26 March 2025 in the Official Gazette on 1 April 2025 updating the list of participating jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS).

The Common Reporting Standard (CRS), developed in response to the G20 request and approved by the OECD Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions annually. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

The revised list now features 104 jurisdictions, an increase from the 90 included in the previous version. The updated list now includes Albania, Armenia, Brunei, Curaçao, Georgia, Ghana, Jamaica, Maldives, Moldova, Oman, Thailand, Uganda, Ukraine, and Vanuatu.

The Resolution will come into effect on 1 April 2025.

List of participating jurisdictions for the automatic exchange of financial account information under CRS

Albania, Andorra, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Bahamas, Barbados, Belgium, Belize, Bermuda, Brazil, British Virgin Islands, Brunei, Bulgaria, Canada, Cayman Islands, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Faroe Islands, Finland, France, Georgia, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macau, Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Nauru, Netherlands, New Zealand, Nigeria, Norway, Oman, Peru, Poland, Portugal, Romania, Russia, Saint Kitts and Nevis, Saint Vincent and the Grenadines, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Thailand, Turkey, Turks and Caicos Islands, Uganda, Ukraine, United Arab Emirates, United Kingdom, Uruguay, and Vanuatu.