SAINT KITTS AND NEVISSecondary legislation
Statutory rules and orders No. 32 of 2016, Common Reporting
Standard (Automatic Exchange of Financial Account
Information) Regulations, 2016
See below
Statutory rules and orders No. 12 of 2018, Common Reporting
Standard (Automatic Exchange of Financial Account
Information) (Amendment) Regulations, 2018
See below
More information on the AEOI portal:
http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/
http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/
SAINT CHRISTOPHER AND NEVIS
STATUTORY RULES AND ORDERS
No. 12 of 2018
Common Reporting Standard (Automatic Exchange of Financial
Account Information) (Amendment) Regulations, 2018.
In exercise of the powers conferred on him by section 17 of the
Common Report-ing Standard (Automatic Exchange of Financial Account
Information) Act, No. 13 of 2016, the Minister makes the following
Regulations.
[Published 29th May 2018, Extra Ordinary Gazette No. 29 of
2018.]
1. SHORT TITLE. These Regulations may be cited as the Common
Reporting Standard (Automatic Exchange of Financial Account
Information) (Amendment) Regulations, 2018.2. INTERPRETATION. In
these Regulations, unless the context otherwise requires,
“principal Regulations” means the Common Reporting Standard
(Automatic Exchange of Financial Account Information) Regulations,
No. 32 of 2016.3. AMENDMENT OF SCHEDULE 1. The principal
Regulations is amended in Schedule 1 paragraph 2 subparagraph (c),
by replacing the word “or” occurring at the end of paragraph (c)
with the word, “and”.4. AMENDMENT OF SCHEDULE 3. The principal
Regulations is amended in Schedule 3 by inserting in the list of
Reportable Jurisdictions, the following names of jurisdictions in
the correct alphabetical order:
Colombia Croatia Estonia Hungary Japan Kuwait Nauru Turks and
Caicos Islands.
Made by the Minister this 28th day of May, 2018.
TIMOTHY S. HARRIS Minister responsible for Finance
GOVERNMENT PRINTERYST KITTS W I
2 SKN Secondary Legislation Common Reporting Standard
Regulations SRO No 32 of 20163 SKN Secondary Legislation Common
Reporting Standard (Amendment) Regulations SRO No 12 of 2018