The Swiss State Secretariat for International Finance has updated the list of jurisdictions for the automatic exchange of information on financial accounts under the OECD Common Reporting Standard (CRS). Recent changes include the addition of Kenya and Thailand as reciprocal exchange partners with effect from 1 January 2024. Certain changes have also been made with respect to the reciprocal/non-reciprocal status of exchange with certain countries: Antigua and Barbuda: temporarily non-reciprocal (previously: reciprocal); Aruba: reciprocal (previously: temporarily non-reciprocal); and Costa Rica: reciprocal (previously temporarily non-reciprocal). If a country is reciprocal, it means CRS information is received from and sent to that...