On 1 February 2019, the French Tax Administration (“FTA”) released a revised version 3.7 of the Foreign Account Tax Compliance Act (“FATCA”) technical guidance, which, on page 54, contains information on the amended FATCA timelines for 2019 (Link-French). In addition, an updated version 1.8 of the Common Reporting Standard (“CRS”) guidance has been released (Link-French).
Furthermore, on the very same day, the FTA published a new “cahier des charges” for CRS concerning 2018 revenues. A provisional list of countries with 5 new entries is available on page 58, and these countries are: Azerbaijan, Barbados, Hong-Kong, Israel and Panama. Nevertheless, the official decree for updating the annual list has not yet been published (Link-French).
Remarks can be submitted to the FTA via email: email@example.com.