Tables / Economy & Money
Automatic exchange of bank-account data (CRS)
Does A's tax authority automatically send information on financial accounts held by B's residents to B?
- How to read a cell
- ✓ both ways · ✓ one-way (A sends, B does not) · — not activated; legal basis and effective date on hover
- Reliability
- high — OECD list of activated relationships (MCAA, EU law, reported bilateral agreements); legal activation, not proof of actual transmission: exchanges with RU and BY were suspended by many partners in 2022 and are flagged; the United States is outside CRS (FATCA)
- Coverage
- 100 % of 39,402 directed cells have a known answer
- Refresh
- quarterly (OECD updates the list several times a year)
- Credit
- Source: OECD (2026), Activated exchange relationships, accessed 2026-09-21 — licence
One country against all others
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Hover a line for its note, or switch the notes on.
The table
Rows are country A, columns country B; two-letter codes are ISO country codes. Hover a cell for the full value and its note. “–” none recorded or never played · “?” unknown · “·” not applicable (both striped). “All regions” on both sides gives the full 199 × 199 table.