Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

July 18, 2019

Panama issues 2019 list of reportable jurisdictions for CRS reports

On 5 June 2019, Panama published, in Official Gazette No. 28789-D, Executive Decree 53 of 2019 (the Decree), which establishes the list of reportable jurisdictions for Common Reporting Standard (CRS) purposes. “Reportable jurisdictions” are jurisdictions with which an agreement is in place and is identified in a published list by the Competent Authority. The Decree establishes the jurisdictions that will engage in the exchange of information during 2019 for tax year 2018 data. It introduces 41 new jurisdictions to the list of reportable jurisdictions issued in 2018.1

The Decree includes a list of 74 reportable jurisdictions:

  1. Antigua and Barbuda
  2. Aruba
  3. Bailiwick of Guernsey
  4. Bailiwick of Jersey
  5. Barbados
  6. Belize
  7. Canada
  8. Commonwealth of Australia
  9. Swiss Confederation
  10. United Arab Emirates
  11. State of Israel
  12. State of Japan
  13. United States of Mexico
  14. Federation of Malaysia
  15. Russian Federation
  16. Gibraltar
  17. Great Duchy of Luxembourg
  18. Grenada
  19. Greenland
  20. Ireland
  21. Isle of Man
  22. Iceland
  23. Cayman Islands
  24. Faroe Islands
  25. Turks and Caicos Islands
  26. British Virgin Islands
  27. New Zealand
  28. Principality of Liechtenstein
  29. Principality of Monaco
  30. Macao Special Administrative Region
  31. Kingdom of Belgium
  32. Kingdom of Denmark
  33. Kingdom of Spain
  34. Kingdom of Netherlands
  35. Kingdom of Norway
  36. Kingdom of Sweden
  37. United Kingdom of Great Britain and Northern Ireland
  38. Republic of Argentina
  39. Czech Republic
  40. Republic of Costa Rica
  41. Republic of Slovenia
  42. Republic of Estonia
  43. Republic of Indonesia
  44. Republic of India
  45. Republic of Seychelles
  46. Republic of Latvia
  47. Republic of Lithuania
  48. Republic of Malta
  49. Republic of Mauritius
  50. Republic of Poland
  51. Republic of Singapore
  52. Republic of South Africa
  53. Republic of Bulgaria
  54. Republic of Azerbaijan
  55. Republic of Chile
  56. Republic of Cyprus
  57. Republic of Korea
  58. Republic of Croatia
  59. Republic of Finland
  60. Republic of Nauru
  61. Slovak Republic
  62. Federal Republic of Germany
  63. Federal Republic of Brazil
  64. French Republic
  65. Hellenic Republic
  66. Italian Republic
  67. Republic of Lebanon
  68. Uruguay
  69. People’s Republic of China
  70. Republic of Hungary
  71. Portugal
  72. Romania
  73. Saint Vincent and the Grenadines
  74. San Marino


1. See EY Global Tax Alert, Panama issues its list of reportable jurisdictions for CRS purposes, dated 20 June 2018.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Limited Corp., Panama City
  • Luis Eduardo Ocando |
  • Isabel Chiri |
Ernst & Young, S.A., San José
  • Rafael Sayagues |
Ernst & Young, LLP (United States), Latin American Business Center, New York
  • Ana Mingramm |
  • Enrique Perez Grovas |
  • Pablo Wejcman |
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Jose Padilla |
Ernst & Young Tax Co., Latin American Tax Desk, Japan & Asia Pacific
  • Raul Moreno, Tokyo |
  • Luis Coronado, Singapore | 



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more