Regulation 1(3)(b)
The participating jurisdictions for the purposes of the CRS are set out in the following list.
| Albania |
| Andorra |
| Anguilla |
| Antigua and Barbuda |
| Argentina |
| Aruba |
| Austria |
| Australia |
| The Bahamas |
| Barbados |
| Belgium |
| Belize |
| Bermuda |
| Brazil |
| British Virgin Islands |
| Brunei Darussalam |
| Bulgaria |
| Canada |
| Cayman Islands |
| Chile |
| China |
| Colombia |
| Costa Rica |
| Croatia |
| Curacao |
| Cyprus |
| Czech Republic |
| Denmark |
| Dominica |
| Estonia |
| Faroe Islands |
| Finland |
| France |
| Germany |
| [F1Ghana] |
| Gibraltar |
| Greece |
| Greenland |
| Grenada |
| Guernsey |
| Hong Kong (China) |
| Hungary |
| Iceland |
| India |
| Indonesia |
| Ireland |
| Isle of Man |
| Israel |
| Italy |
| Japan |
| Jersey |
| Korea |
| Latvia |
| Liechtenstein |
| Lithuania |
| Luxembourg |
| Macao (China) |
| Malaysia |
| Malta |
| Marshall Islands |
| Mauritius |
| Mexico |
| Monaco |
| Montserrat |
| Netherlands |
| New Zealand |
| Niue |
| Norway |
| Poland |
| Portugal |
| Qatar |
| Romania |
| Russian Federation |
| Saint Kitts and Nevis |
| Saint Lucia |
| Saint Vincent and the Grenadines |
| Samoa |
| San Marino |
| Saudi Arabia |
| Seychelles |
| Singapore |
| Sint Maarten |
| Slovak Republic |
| Slovenia |
| South Africa |
| Spain |
| Sweden |
| Switzerland |
| Trinidad and Tobago |
| Turkey |
| Turks and Caicos Islands |
| United Arab Emirates |
| Uruguay |
Textual Amendments
F1Word in Sch. 1 inserted (20.11.2015) by The International Tax Compliance (Amendment) Regulations 2015 (S.I. 2015/1839), regs. 1, 2(6)