www.oecd.org Open in urlscan Pro
2606:4700::6812:92  Public Scan

Form analysis
4 forms found in the DOM

<form class="gsc-search-box gsc-search-box-tools" accept-charset="utf-8">
  <table cellspacing="0" cellpadding="0" role="presentation" class="gsc-search-box">
    <tbody>
      <tr>
        <td class="gsc-input">
          <div class="gsc-input-box" id="gsc-iw-id1">
            <table cellspacing="0" cellpadding="0" role="presentation" id="gs_id50" class="gstl_50 gsc-input" style="width: 100%; padding: 0px;">
              <tbody>
                <tr>
                  <td id="gs_tti50" class="gsib_a"><input autocomplete="off" type="text" size="10" class="gsc-input" name="search" title="search" aria-label="search" id="gsc-i-id1"
                      style="width: 100%; padding: 0px; border: none; margin: 0px; height: auto; background: url(&quot;https://www.google.com/cse/static/images/1x/en/branding.png&quot;) left center no-repeat rgb(255, 255, 255); outline: none;"
                      dir="ltr" spellcheck="false"></td>
                  <td class="gsib_b">
                    <div class="gsst_b" id="gs_st50" dir="ltr"><a class="gsst_a" href="javascript:void(0)" style="display: none;" title="Clear search box" role="button"><span class="gscb_a" id="gs_cb50" aria-hidden="true">×</span></a></div>
                  </td>
                </tr>
              </tbody>
            </table>
          </div>
        </td>
        <td class="gsc-search-button"><button class="gsc-search-button gsc-search-button-v2"><svg width="13" height="13" viewBox="0 0 13 13">
              <title>search</title>
              <path
                d="m4.8495 7.8226c0.82666 0 1.5262-0.29146 2.0985-0.87438 0.57232-0.58292 0.86378-1.2877 0.87438-2.1144 0.010599-0.82666-0.28086-1.5262-0.87438-2.0985-0.59352-0.57232-1.293-0.86378-2.0985-0.87438-0.8055-0.010599-1.5103 0.28086-2.1144 0.87438-0.60414 0.59352-0.8956 1.293-0.87438 2.0985 0.021197 0.8055 0.31266 1.5103 0.87438 2.1144 0.56172 0.60414 1.2665 0.8956 2.1144 0.87438zm4.4695 0.2115 3.681 3.6819-1.259 1.284-3.6817-3.7 0.0019784-0.69479-0.090043-0.098846c-0.87973 0.76087-1.92 1.1413-3.1207 1.1413-1.3553 0-2.5025-0.46363-3.4417-1.3909s-1.4088-2.0686-1.4088-3.4239c0-1.3553 0.4696-2.4966 1.4088-3.4239 0.9392-0.92727 2.0864-1.3969 3.4417-1.4088 1.3553-0.011889 2.4906 0.45771 3.406 1.4088 0.9154 0.95107 1.379 2.0924 1.3909 3.4239 0 1.2126-0.38043 2.2588-1.1413 3.1385l0.098834 0.090049z">
              </path>
            </svg></button></td>
        <td class="gsc-clear-button">
          <div class="gsc-clear-button" title="clear results">&nbsp;</div>
        </td>
      </tr>
    </tbody>
  </table>
</form>

GET /tax/automatic-exchange/searchresults/

<form method="get" id="mainSearch" action="/tax/automatic-exchange/searchresults/">
  <div class="input-group">
    <input type="text" id="srch-term" name="q" class="form-control" placeholder="Search for...">
    <span class="input-group-btn">
      <button class="btn btn-default" id="searchButtonTop" type="submit"><i class="fa fa-search"></i></button>
    </span>
  </div>
</form>

<form class="gsc-search-box gsc-search-box-tools" accept-charset="utf-8">
  <table cellspacing="0" cellpadding="0" role="presentation" class="gsc-search-box">
    <tbody>
      <tr>
        <td class="gsc-input">
          <div class="gsc-input-box" id="gsc-iw-id2">
            <table cellspacing="0" cellpadding="0" role="presentation" id="gs_id51" class="gstl_51 gsc-input" style="width: 100%; padding: 0px;">
              <tbody>
                <tr>
                  <td id="gs_tti51" class="gsib_a"><input autocomplete="off" type="text" size="10" class="gsc-input" name="search" title="search" aria-label="search" id="gsc-i-id2" dir="ltr" spellcheck="false"
                      style="width: 100%; padding: 0px; border: none; margin: 0px; height: auto; background: url(&quot;https://www.google.com/cse/static/images/1x/en/branding.png&quot;) left center no-repeat rgb(255, 255, 255); outline: none;"></td>
                  <td class="gsib_b">
                    <div class="gsst_b" id="gs_st51" dir="ltr"><a class="gsst_a" href="javascript:void(0)" title="Clear search box" role="button" style="display: none;"><span class="gscb_a" id="gs_cb51" aria-hidden="true">×</span></a></div>
                  </td>
                </tr>
              </tbody>
            </table>
          </div>
        </td>
        <td class="gsc-search-button"><button class="gsc-search-button gsc-search-button-v2"><svg width="13" height="13" viewBox="0 0 13 13">
              <title>search</title>
              <path
                d="m4.8495 7.8226c0.82666 0 1.5262-0.29146 2.0985-0.87438 0.57232-0.58292 0.86378-1.2877 0.87438-2.1144 0.010599-0.82666-0.28086-1.5262-0.87438-2.0985-0.59352-0.57232-1.293-0.86378-2.0985-0.87438-0.8055-0.010599-1.5103 0.28086-2.1144 0.87438-0.60414 0.59352-0.8956 1.293-0.87438 2.0985 0.021197 0.8055 0.31266 1.5103 0.87438 2.1144 0.56172 0.60414 1.2665 0.8956 2.1144 0.87438zm4.4695 0.2115 3.681 3.6819-1.259 1.284-3.6817-3.7 0.0019784-0.69479-0.090043-0.098846c-0.87973 0.76087-1.92 1.1413-3.1207 1.1413-1.3553 0-2.5025-0.46363-3.4417-1.3909s-1.4088-2.0686-1.4088-3.4239c0-1.3553 0.4696-2.4966 1.4088-3.4239 0.9392-0.92727 2.0864-1.3969 3.4417-1.4088 1.3553-0.011889 2.4906 0.45771 3.406 1.4088 0.9154 0.95107 1.379 2.0924 1.3909 3.4239 0 1.2126-0.38043 2.2588-1.1413 3.1385l0.098834 0.090049z">
              </path>
            </svg></button></td>
        <td class="gsc-clear-button">
          <div class="gsc-clear-button" title="clear results">&nbsp;</div>
        </td>
      </tr>
    </tbody>
  </table>
</form>

GET /tax/automatic-exchange/searchresults/

<form method="get" id="mainSearch" action="/tax/automatic-exchange/searchresults/">
  <div class="input-group">
    <input type="text" id="srch-term" name="q" class="form-control" placeholder="Search for...">
    <span class="input-group-btn">
      <button class="btn btn-default" id="searchButtonTop" type="submit"><i class="fa fa-search"></i></button>
    </span>
  </div>
</form>

Text Content

Toggle navigation
Follow us
English
 * 
 * 
 * 
 * 

×

search
 



Follow us
English
 * 
 * 
 * 
 * 

×

search
 


 * Home
 * About Automatic Exchange
 * Common Reporting Standard (CRS) and Crypto-Asset Reporting Framework (CARF)
 * International framework for the CRS
 * CRS Implementation and Assistance
   * CRS Implementation and Assistance
   * 
   * Tax identification numbers (TINs)
   * Tax residency
   * CRS by jurisdiction
   * Residence/Citizenship by investment
 * Commitment and Monitoring Process

Share
 1. Automatic Exchange
 2. CRS Implementation and Assistance
 3. Tax identification numbers (TINs)

Tax identification numbers

This section provides an overview of domestic rules in the jurisdictions listed
below governing the issuance, structure, use and validity of Tax Identification
Numbers ("TIN") or their functional equivalents.  The jurisdiction-specific
information the TINs is split into a section for individuals and a section for
entities and can be accessed by clicking on the name of the jurisdiction below.
Each jurisdiction has provided the OECD Secretariat with input on its current
rules in relation to the issuance, structure, use and validity of its TINs.
While the jurisdictions and the OECD endeavour to keep the information as
accurate and up to date as possible, the information in this section is to be
considered as preliminary guidance only. If further questions in relation to a
TIN arise, it is recommended that the tax administration of the relevant
jurisdiction be contacted directly. 

 

Latest update: 19 March 2024 (Click here for breakdown of updates)

 

 * Albania
 * Andorra
 * Anguilla
 * Antigua and Barbuda
 * Argentina
 * Armenia
 * Aruba
 * Australia
 * Austria
 * Azerbaijan
 * Bahamas
 * Bahrain
 * Barbados
 * Belgium
 * Belize
 * Bermuda
 * Brazil
 * British Virgin Islands
 * Brunei Darussalam
 * Bulgaria
 * Canada
 * Cayman Islands
 * Chile
 * China
 * Colombia
 * Cook Islands
 * Costa Rica
 * Croatia
 * Curaçao
 * Cyprus
 * Czechia
 * Denmark
 * Dominica
 * Ecuador
 * Estonia
 * Faroe Islands
 * Finland
 * France (EN/FR)
 * Georgia
 * Germany
 * Ghana
 * Gibraltar
 * Greece
 * Greenland
 * Grenada
 * Guernsey
 * Hong Kong (China)
 * Hungary
 * Iceland
 * India
 * Indonesia
 * Ireland
 * Isle of Man
 * Israel
 * Italy
 * Jamaica
 * Japan
 * Jersey
 * Kazakhstan
 * Kenya
 * Korea
 * Kuwait
 * Latvia
 * Lebanon
 * Liechtenstein
 * Lithuania
 * Luxembourg
 * Macau (China)
 * Malaysia
 * Maldives
 * Malta
 * Marshall Islands
 * Mauritius
 * Mexico
 * Moldova
 * Monaco
 * Montserrat
 * Nauru
 * Netherlands
 * ‌New Zealand
 * Niue
 * Norway
 * Nigeria
 * Oman
 * Pakistan
 * Panama
 * Peru
 * Poland
 * Portugal
 * Qatar
 * Romania
 * Russian Federation
 * Saint Kitts and Nevis
 * Saint Lucia
 * Saint Vincent and the Grenadines
 * Samoa
 * San Marino
 * Saudi Arabia
 * Seychelles
 * Singapore
 * Sint Maarten
 * Slovak Republic
 * Slovenia
 * South Africa
 * Spain
 * Sweden
 * Switzerland
 * Trinidad and Tobago
 * Türkiye
 * Turks and Caicos Islands
 * Ukraine
 * United Arab Emirates
 * United Kingdom
 * United States
 * Uruguay
 * Vanuatu

 

Disclaimer:

The jurisdiction-specific information published on the OECD AEOI Portal do not
necessarily reflect the views of the OECD. While the AEOI Portal is run by the
OECD, each jurisdiction is responsible for its jurisdiction-specific content and
links to its own pages. The information in this section is (i) of a general
nature only and not intended to address the specific circumstances of any
particular individual or entity, (ii) not necessarily comprehensive, complete,
accurate or up to date, (iii) sometimes linked to external sites over which the
OECD has no control and for which the OECD assumes no responsibility and (iv)
not professional or legal advice. If you need specific advice, you should always
consult a specialist.

 
 * © OECD
 * Terms and Conditions
 * Privacy Policy
 * MyOECD
 * Site Map
 * Contact Us