The CRS law is not the same in all countries, which also includes laws, IT systems, and many dedicated resources. In fact, the Standard itself is continuously undergoing amendments. However, we can identify some common points as the backbone...
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Panama passed its primary CRS legislation in 2016, then passed a second law in 2017, and to be enforceable as of 2018, the regulatory decree was published on December 26, 2017. The same happened in the Bahamas, where authorities...
This confusion is not new, I remember back in 2010 the messages of Swiss bankers about the end of bank secrecy, were very confusing. Some mentioned it was ending and others that it was not; others claimed that transparency...