Switzerland Delays Model 1 IGA On June 27, 2024, the U.S. and Switzerland signed a new FATCA agreement changing Switzerland from a Model 2 Intergovernmental Agreement (IGA) jurisdiction to Model 1 IGA
On January 23, 2026, the Guernsey Revenue Service published a bulletin (2026/01) with a revised list of 111 CRS Reportable Jurisdictions for the Y2025 reporting period. Guernsey removed Tunisia from i
The Cayman Islands announced an extension to the new requirement that the Principal Point of Contact (PPoC) be a resident in the Cayman Islands. FI Registration Deadline For entities created in 2025,
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