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FOR REPORTS DUE IN 2017 ONWARDS Argentina Greenland Mexico Belgium Guernsey Montserrat Bulgaria Hungary Netherlands Colombia Iceland Norway Croatia India Poland Cyprus Ireland Portugal Czech Republic Isle of Man Romania Denmark Italy San Marino Estonia Jersey Seychelles Faroe Islands Korea Slovak Republic Finland Latvia Slovenia France Liechtenstein South Africa Germany Lithuania Spain Gibraltar Luxembourg Sweden Greece Malta United Kingdom Extraordinary No. 14\/2020 Tuesday, 25 February 2020 FOR REPORTS DUE IN 2018 ONWARDS (IN ADDITION TO THE ABOVE) Andorra Cura\u00e7ao Panama Antigua and Barbuda Dominica Russian Federation Aruba Grenada Saint Kitts and Nevis Australia Hong Kong (China) Saint Lucia Austria Indonesia Saint Vincent and the Grenadines Azerbaijan Israel Samoa Barbados Japan Saudi Arabia Belize Lebanon Singapore Brazil Macau (China) Sint Maarten Brunei Darussalam Malaysia Switzerland Canada Mauritius Trinidad and Tobago Chile Monaco Turkey China New Zealand Uruguay Cook Islands Niue Vanuatu Costa Rica Pakistan FOR REPORTS DUE IN 2019 ONWARDS (IN ADDITION TO THE ABOVE) Ghana Kuwait FOR REPORTS DUE IN 2020 ONWARDS (IN ADDITION TO THE ABOVE) Ecuador Maldives Oman Kazakhstan Nigeria Peru 21 February 2020 Issued by: Tax Information Authority Department for International Tax Cooperation Government Administration Building Box 135 133 Elgin Avenue Grand Cayman KY1- 9000 Cayman Islands www.ditc.gov.ky\", \"element\": \"section\", \"heading\": null}], \"meta\": {\"notes\": null, \"workflow\": null, \"lifecycle\": {\"source\": \"#cilegis\", \"eventRef\": [{\"eId\": \"e_commence_2020_01_01\", \"date\": \"2020-01-01\", \"type\": \"generation\", \"source\": \"#cilegis\"}]}, \"references\": {\"source\": \"#canary\", \"TLCRole\": [], \"TLCEvent\": [{\"eId\": \"ev_commencement\", \"href\": \"\/akn\/ontology\/canary\/event\/commencement\", \"showAs\": \"commencement\"}], \"TLCPerson\": [], \"TLCConcept\": [{\"eId\": \"inForce\", \"href\": \"\/akn\/ontology\/canary\/concept\/temporal\/in-force\", \"showAs\": \"in force\"}], \"TLCProcess\": [], \"TLCLocation\": [], \"TLCOrganization\": [{\"eId\": \"cilegis\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\", \"showAs\": \"Cayman Islands legislation mirror (kyleg)\"}]}, \"temporalData\": {\"source\": \"#cilegis\", \"temporalGroup\": [{\"eId\": \"tg_inforce_2020_01_01\", \"timeInterval\": [{\"end\": null, \"start\": \"#e_commence_2020_01_01\", \"duration\": null, \"refersTo\": \"#inForce\"}]}]}, \"classification\": null, \"identification\": {\"source\": \"#cilegis\", \"FRBRWork\": {\"FRBRuri\": \"\/akn\/ky\/act\/amending\/2020\/006a\", \"FRBRdate\": [{\"date\": \"2020-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/006a\/!main\", \"FRBRalias\": [{\"name\": \"cmsId\", \"value\": \"2020-006A\"}], \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRnumber\": \"006A of 2020\", \"FRBRcountry\": \"ky\", \"FRBRsubtype\": \"amending\"}, \"FRBRExpression\": {\"FRBRuri\": \"\/akn\/ky\/act\/amending\/2020\/006a\/eng@2020-01-01\", \"FRBRdate\": [{\"date\": \"2020-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/006a\/eng@2020-01-01\/!main\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRlanguage\": \"eng\"}, \"FRBRManifestation\": {\"FRBRuri\": \"\/akn\/ky\/act\/amending\/2020\/006a\/eng@2020-01-01.xml\", \"FRBRdate\": [{\"date\": \"2026-06-22\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/006a\/eng@2020-01-01.xml\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRformat\": \"application\/xml\"}}}, \"name\": \"act\", \"header\": {\"title\": \"Common Reporting Standard List of Reportable Jurisdictions (Notice) February 2020 (SL 6a of 2020)\", \"actNumber\": \"006A of 2020\", \"longTitle\": null}}, \"doc\": null, \"bill\": null, \"judgment\": null}}","akn_full_text":"CAYMAN\nISLANDS\nGAZETTE\nExtraordinary No.14\/2020                                                                         Tuesday, 25 February 2020\nCOMMERCIAL\nGeneral Commercial Notice\n\nCOMMON REPORTING\nSTANDARD LIST OF REPORTABLE JURISDICTIONS\n\nThis notice is published by the Tax Information Authority for the purposes of the Tax Information\nAuthority (International Tax Compliance) (Common Reporting Standard) Regulations. The following is the\nlist of jurisdictions that are to be treated as Reportable Jurisdictions for the purposes of the Common\nReporting Standard contained in Schedule 1 of those regulations.\n\nThis notice supersedes the notice published by Extraordinary Gazette No. 38\/2019 dated Friday, 14 June\n2019. This means that Albania, Ecuador, Kazakhstan, Maldives, Nigeria, Oman, and Peru will be\nReportable Jurisdictions for reports due in 2020 onwards.\n\nFOR REPORTS DUE IN 2017 ONWARDS\nArgentina\nGreenland\nMexico\nBelgium\nGuernsey\nMontserrat\nBulgaria\nHungary\nNetherlands\nColombia\nIceland\nNorway\nCroatia\nIndia\nPoland\nCyprus\nIreland\nPortugal\nCzech Republic\nIsle of Man\nRomania\nDenmark\nItaly\nSan Marino\nEstonia\nJersey\nSeychelles\nFaroe Islands\nKorea\nSlovak Republic\nFinland\nLatvia\nSlovenia\nFrance\nLiechtenstein\nSouth Africa\nGermany\nLithuania\nSpain\nGibraltar\nLuxembourg\nSweden\nGreece\nMalta\nUnited Kingdom\n\nExtraordinary No. 14\/2020\n                                        2\n                                                    Tuesday, 25 February 2020\nFOR REPORTS DUE IN 2018 ONWARDS (IN ADDITION TO THE ABOVE)\nAndorra\nCura\u00e7ao\nPanama\nAntigua and Barbuda\nDominica\nRussian Federation\nAruba\nGrenada\nSaint Kitts and Nevis\nAustralia\nHong Kong (China)\nSaint Lucia\nAustria\nIndonesia\nSaint Vincent and the Grenadines\nAzerbaijan\nIsrael\nSamoa\nBarbados\nJapan\nSaudi Arabia\nBelize\nLebanon\nSingapore\nBrazil\nMacau (China)\nSint Maarten\nBrunei Darussalam\nMalaysia\nSwitzerland\nCanada\nMauritius\nTrinidad and Tobago\nChile\nMonaco\nTurkey\nChina\nNew Zealand\nUruguay\nCook Islands\nNiue\nVanuatu\nCosta Rica\nPakistan\n\nFOR REPORTS DUE IN 2019 ONWARDS (IN ADDITION TO THE ABOVE)\nGhana\nKuwait\n\nFOR REPORTS DUE IN 2020 ONWARDS (IN ADDITION TO THE ABOVE)\nEcuador\nMaldives\nOman\nKazakhstan\nNigeria\nPeru\n21 February 2020 Issued by:\nTax Information Authority\nDepartment for International Tax Cooperation\nGovernment Administration Building\nBox 135 133\nElgin Avenue\nGrand Cayman KY1- 9000\nCayman Islands www.ditc.gov.ky","akn_extracted_at":"2026-06-22 15:41:22.513906+00","cms_id":"2020-006A","law_type":"amending","year":"2020","number":"006A","title":"Common Reporting Standard List of Reportable Jurisdictions (Notice) February 2020 (SL 6a of 2020)","status":"spent"},"provenance":{"files":[{"file_id":"6754","expr_id":"1966","kind":"akn_xml","filename":"2020-006A.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-006A\/2020-006A.akn.xml","content_md5":"c9f95ef41dc358be2064b2dd6a07b70f","byte_size":"5099","http_last_modified":null,"fetched_at":"2026-06-22 15:41:22.542669+00"},{"file_id":"3931","expr_id":"1966","kind":"pristine_pdf","filename":"2020-006A.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2020\/2020-006A\/2020-006A.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2020\/2020-006A\/2020-006A.pdf","content_md5":"206da0ed7e29de600627af3ecd4514ff","byte_size":"165899","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.12804+00"},{"file_id":"3932","expr_id":"1966","kind":"working_pdf","filename":"2020-006A.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2020\/2020-006A\/2020-006A.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-006A\/2020-006A.pdf","content_md5":"206da0ed7e29de600627af3ecd4514ff","byte_size":"165899","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.12804+00"}],"paragraph_count":2,"latest_history":null},"quality":{"expr_id":"1966","doc_id":"1966","quality_state":"verified","quality_score":"100","needs_human_review":"f","deterministic_categories":"{ok}","llm_categories":"{}","repair_actions":"{strip_page_furniture}","finding_severity_counts":"{}","finding_summary":"","assessed_at":"2026-06-22 15:29:46.277654+00","updated_at":"2026-06-22 15:29:46.277654+00"}}