Global Daily Tax News, Fiji To Begin Automatic Tax Information Exchange From 2028, (Nov 25, 2025)

Fiji has committed to implement the Common Reporting Standard (CRS) for automatic exchange of financial account information by 2028.

The Common Reporting Standard is the latest standard that replaced exchange of information between countries on request, with an automatic obligation to share information on foreign taxpayers to the state that they are tax resident in, to tackle aggressive tax avoidance, evasion, and fraud.

The CRS requires financial institutions to provide information on financial accounts held by non-resident individuals and entities in a pre-defined format. This information is then automatically exchanged with the jurisdictions where the account holder is tax resident.

Fiji is now the 128th member of the 172-member Global Forum to commit to start automatic exchanges by a specific date. The vast majority of the committed jurisdictions have already commenced exchanges.