This section shows all bilateral exchange relationships that are currently in place for the automatic exchange of CRS information under Article 6 of the Multilateral Convention and the CRS MCAA, as well as under the EU framework. In addition, certain jurisdictions have concluded bilateral agreement for the exchange of CRS information under bilateral tax treaties or tax information exchange agreements.


As of October 2022, there are over 4900 bilateral exchange relationships activated with respect to more than 110 jurisdictions committed to the CRS, with next exchanges between these jurisdictions set to take place at the end of September 2022.


Activated exchange relationships can be sorted and displayed from both the perspective of a particular sending jurisdiction ("FROM") or a particular receiving jurisdiction ("TO"). For each exchange relationship, the legal basis and, where appropriate, the effective date and/or the activation date are shown. In case a relationship is non-reciprocal in nature, it will, for the non-reciprocal jurisdiction, be shown in the “FROM” column, but not in the “TO” column. The number in brackets behind each jurisdiction in the drop-down menu indicates the total number of bilateral exchange relationships that are currently activated with respect to that jurisdiction. Further information on the process for activating bilateral exchange relationships under the CRS MCAA can be found in our Questions and Answers.


This page also contains information on bilateral Competent Authority Agreements that jurisdictions have concluded, to the extent communicated to the Secretariat. Further updates will be carried out on an ongoing basis as jurisdictions activate their bilateral exchange relationships.


When the letters DTY are mentioned behind a bilateral exchange relationship, this signifies that one or both jurisdictions have a diverging tax year. As a consequence, and pursuant to Article 28(6) of the Convention, first CRS exchanges in these instances will take place in September two years after the Convention has entered into effect.


As an example, when the Convention is effective for taxable periods starting on or after 1 January 2016 and the relationship contains the DTY mention, first CRS exchanges will start in 2018. Without the DTY mention, exchanges can start in the year following the entry into effect of the Convention, i.e. in 2017 in the example.