Mandatory disclosure rules
As reported by each jurisdiction to the OECD: are there mandatory disclosure rules requiring taxpayers and/or their advisers to disclose CRS-avoidance or aggressive tax-planning arrangements to the tax authority? A "no" here is that jurisdiction's own survey answer about this specific question — not a finding that it has no disclosure regime of any kind. Two EU member states answer no despite the EU-wide DAC6 obligation, so read a no as "none reported to the OECD under this heading".
Only jurisdictions with verified evidence (or a verified survey answer) appear below. Absence from this list means “not yet assessed”, not “no”.
🇦🇷Argentina Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇹Austria Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇪Belgium Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇬Bulgaria Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇦Canada Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇭🇷Croatia Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇿Czechia Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇩🇰Denmark Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇫🇮Finland Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇫🇷France Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇩🇪Germany Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇬🇮Gibraltar Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇬🇷Greece Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇭🇺Hungary Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇮🇪Ireland Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇮🇱Israel Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇮🇹Italy Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇱🇻Latvia Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇱🇹Lithuania Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇱🇺Luxembourg Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇹Malta Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇽Mexico Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇳🇱Netherlands Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇵🇱Poland Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇵🇹Portugal Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇷🇴Romania Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇰Slovak Republic Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇮Slovenia Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇿🇦South Africa Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇪🇸Spain Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇬🇧United Kingdom Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇺🇸United States Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇱Albania No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇩Andorra No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇴Angola No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇮Anguilla No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇬Antigua and Barbuda No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇲Armenia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇼Aruba No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇺Australia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇿Azerbaijan No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇸Bahamas, The No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇭Bahrain No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇧Barbados No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇿Belize No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇯Benin No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇲Bermuda No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇦Bosnia and Herzegovina No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇼Botswana No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇷Brazil No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇻🇬British Virgin Islands No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇳Brunei Darussalam No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇧🇫Burkina Faso No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇻Cabo Verde No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇲Cameroon No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇰🇾Cayman Islands No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇱Chile No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇳China No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇴Colombia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇩Congo, Dem. Rep. No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇬Congo, Rep. No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇰Cook Islands No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇷Costa Rica No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇮Cote d'Ivoire No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇼Curacao No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇩🇯Djibouti No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇩🇲Dominica No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇩🇴Dominican Republic No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇪🇬Egypt, Arab Rep. No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇪🇪Estonia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇿Eswatini No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇫🇴Faroe Islands No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇫🇯Fiji No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇬🇦Gabon No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇬🇪Georgia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇬🇱Greenland No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇬🇩Grenada No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇬🇹Guatemala No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇭🇹Haiti No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇭🇳Honduras No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇭🇰Hong Kong SAR, China No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇮🇸Iceland No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇮🇳India No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇮🇩Indonesia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇮🇲Isle of Man No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇯🇲Jamaica No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇯🇵Japan No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇯🇴Jordan No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇰🇿Kazakhstan No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇰🇪Kenya No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇰🇷Korea, Rep. No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇰🇼Kuwait No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇱🇷Liberia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇱🇮Liechtenstein No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇴Macao SAR, China No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇾Malaysia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇻Maldives No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇷Mauritania No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇺Mauritius No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇩Moldova No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇨Monaco No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇳Mongolia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇪Montenegro No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇸Montserrat No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇦Morocco No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇳🇦Namibia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇳🇿New Zealand No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇳🇬Nigeria No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇲🇰North Macedonia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇳🇴Norway No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇴🇲Oman No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇵🇰Pakistan No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇵🇦Panama No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇵🇬Papua New Guinea No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇵🇾Paraguay No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇵🇪Peru No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇵🇭Philippines No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇶🇦Qatar No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇼🇸Samoa No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇲San Marino No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇦Saudi Arabia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇳Senegal No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇷🇸Serbia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇨Seychelles No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇱Sierra Leone No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇬Singapore No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇱🇰Sri Lanka No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇰🇳St. Kitts and Nevis No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇱🇨St. Lucia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇻🇨St. Vincent and the Grenadines No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇸🇪Sweden No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇨🇭Switzerland No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇹🇭Thailand No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇹🇬Togo No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇹🇹Trinidad and Tobago No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇹🇳Tunisia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇹🇷Turkiye No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇹🇨Turks and Caicos Islands No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇺🇦Ukraine No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇦🇪United Arab Emirates No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇺🇾Uruguay No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇺🇿Uzbekistan No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇻🇳Viet Nam No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
🇿🇲Zambia No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there mandatory disclosure rules requiring the disclosure of Common Reporting Standards (CRS) avoidance or aggressive tax planning arrangements? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer