Panama has published Executive Decree No. 21 of 27 May 2026 in the Official Gazette, which includes an updated list of reportable jurisdictions for the purpose of the automatic exchange of financial account information under the Common Reporting Standard (CRS) in 2026 in respect of the 2025 fiscal year.
The updated list includes the following 91 jurisdictions:
Albania, Andorra, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, Brazil…