SAINT KITTS AND NEVIS - OECD · SAINT CHRISTOPHER AND NEVIS STATUTORY RULES AND ORDERS No. 12 of 2018 Common Reporting Standard (Automatic Exchange of Financial Account Information)

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

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SAINT KITTS AND NEVIS - OECD · SAINT CHRISTOPHER AND NEVIS STATUTORY RULES AND ORDERS No. 12 of 2018 Common Reporting Standard (Automatic Exchange of Financial Account Information)