Taiwan (TW)

Jurisdiction Overview

IDQuestionAnswer
150 *CRS MCAA Signed: Has the jurisdiction signed the Multilateral Competent Authority Agreement (MCAA) to implement the OECD’s Common Reporting Standard (CRS) (the CRS-MCAA)? 2020+: Signed the MCAA, but committed to exchange information in or after 2020
 Data Date: 30/09/2019

Notes

 
Even though Taiwan has not signed the MCAA, we consider that it has because there may be foreign political opposition preventing Taiwan from joining the MCAA, but Taiwan has expressed its interested in joining the multilateral tax convention (FSI Survey 2019) and Taiwan has managed to sign bilateral agreements to engage in automatic exchange of information, we consider that Taiwan is engaging in automatic exchange of information.

Sources

https://www.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/MCAA-Signatories.pdf