On 12 December 2019, the Danish Tax Authorities (“SKAT”) updated their Frequently Asked Questions (“FAQs”) on the Common Reporting Standard (“CRS”) (Link-Danish). The FAQs can be found in the third drop-down menu. The following question has been updated.
Question 2: Which countries and jurisdictions will be covered by the 2020 exchange?
The answer provides a list of jurisdictions which will exchange information based on the Common Reporting Standard (“CRS”) Multilateral Competent Authority Agreement. In addition, jurisdictions with separate information exchange agreements are listed.