110+
That's roughly how many jurisdictions now take part in the Common Reporting Standard.
It sounds like a simple number. For tax reporting, it isn't the one that matters most.
Because CRS data doesn't flow to "the world". It flows along bilateral exchange relationships: only between jurisdictions that have activated an exchange with each other.
What that means in practice:
🔹 A country can participate in the CRS and still not be a reportable jurisdiction for a specific bank.
🔹 The list of activated relationships changes over time.
🔹 A client's tax residence decides where their data goes, not the booking centre of the account.
So the number that shapes your reporting isn't 110+. It's the number of corridors that are actually active for your client base, and whether your systems know about every change.
