Bilateral CAAs for CRS
Singapore has concluded the following bilateral CAAs:    

Jurisdiction  First Reporting Year1  Date of Signing Date of Entry into Force2 First Submission from SGFIs by
(First Exchange by)
Australia 2017 6 September 2016 27 February 2017 31 May 2018
(September 2018)
Belgium 2017  10 March 2017  Pending   31 May 2018
(September 2018) 
Canada  2017 16 November 2016  27 February 2017  31 May 2018
(September 2018) 
Denmark 2017 13 March 2017 5 June 2017

31 May 2018

(September 2018)

Estonia 2017  14 February 2017 5 June 2017 31 May 2018
(September 2018)
Finland 2017  22 November 2016 31 January 2017  31 May 2018
(September 2018)
France  2017  27 March 2017  Pending  31 May 2018
(September 2018) 
Guernsey 2017  7 April 2017  Pending  31 May 2018
(September 2018) 
Iceland 2017  13 December 2016 31 January 2017  31 May 2018
(September 2018) 
Ireland 2017  20 December 2016 31 January 2017  31 May 2018
(September 2018)
Italy 2017  3 November 2016 27 February 2017 31 May 2018
(September 2018)
Japan 2017  13 October 2016 31 January 2017  31 May 2018
(September 2018) 
Korea, Republic of  2017  14 October 2016 27 February 2017  31 May 2018
(September 2018) 
Latvia 2017  20 December 2016  27 February 2017  31 May 2018
(September 2018) 
Lithuania 2017  23 February 2017  5 June 2017 31 May 2018
(September 2018) 
Luxembourg  2017  10 March 2017  Pending  31 May 2018
(September 2018) 
Malta 2017  15 December 2016  31 January 2017  31 May 2018
(September 2018) 
Netherlands 2017  5 December 2016  31 January 2017  31 May 2018
(September 2018) 
New Zealand 2017  22 December 2016 5 June 2017  31 May 2018
(September 2018) 
Norway 2017  25 October 2016 31 January 2017  31 May 2018
(September 2018) 
South Africa 2017  24 October 2016 31 January 2017  31 May 2018
(September 2018)
Spain 2017 28 April 2017  Pending  31 May 2018
(September 2018)  
Switzerland   2018  17 July 2017  Pending  31 May 2019
(September 2019)
United Kingdom 2017 16 September 2016 31 January 2017 31 May 2018
(September 2018)

1This refers to the first calendar year to which information of a Reportable Account maintained by a Reporting SGFI relates and has to be reported to IRAS for exchange with Singapore's AEOI partners.
2A jurisdiction becomes a “Reportable Jurisdiction” after the CAA for CRS between Singapore and that jurisdiction has entered into force.

   

Multilateral CAA for CRS ("CRS MCAA")
On 21 June 2017, Singapore signed the CRS MCAA. The signing of the CRS MCAA will enable Singapore to efficiently establish a wide network of exchange relationships for the automatic exchange of information based on the CRS. For more details, the press release is available here.

The CRS MCAA is a multilateral framework agreement based on the Convention. It provides a standardised and efficient mechanism to facilitate the automatic exchange of information based on the CRS. Under the CRS MCAA, a bilateral exchange relationship comes into effect only if both jurisdictions are signatories to the CRS MCAA, have filed the relevant notifications under Section 7 of the CRS MCAA, and have listed each other as intended exchange partner jurisdictions under the CRS MCAA.

As of 7 August 2017, exchange relationships under the CRS MCAA have been activated with the following jurisdictions: Belgium, Brazil, Bulgaria, Canada, Cyprus, Faroe Islands, Gibraltar, Greece, Guernsey, India, Indonesia, Isle of Man, Jersey, Luxembourg, Mexico, Portugal, Slovak Republic, Spain, Uruguay.

As of 21 December 2017, exchange relationships under the CRS MCAA have been activated with the following additional jurisdictions: Argentina, Barbados, Bermuda, Cayman Islands, Chile, Colombia, Cook Islands, Croatia, Curacao, Czech Republic, France, Germany, Lebanon, Liechtenstein, Montserrat, Nauru, New Zealand, Pakistan, Poland, Romania, Russian Federation, Saint Vincent and the Grenadines, San Marino, Saudi Arabia, Seychelles, Slovenia, Sweden.

As of 5 April 2018, exchange relationships under the CRS MCAA have been activated with the following additional jurisdictions: Austria, China, Hungary, Malaysia, Panama.

For more information, please visit the OECD webpage.
     •  Text of the CRS MCAA
     •  FAQs on the CRS MCAA