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YES St Kitts and Nevis is a participating jurisdiction in the OECD's Common Reporting Standard (CRS), with automatic exchange relationships in place with many partner jurisdictions. Implemented via the Common Reporting Standard (Automatic Exchange of Financial Account Information) Act and Regulations; CRS compliance is mandatory for reporting financial institutions. St Kitts and Nevis began exchanging CRS information in 2018, covering 2017 account data. The Comptroller of the St Kitts and Nevis Inland Revenue Department (Tax Information Authority), administering CRS and transmitting data to partner jurisdictions. CRS returns are due annually by 31 May following the end of the reporting period, submitted electronically via the IRD's AEOI Portal. CRS reporting is based on tax residency, not citizenship — holding a St Kitts and Nevis passport alone does not exempt an individual from CRS reporting in their actual country/countries of tax residence. St Kitts and Nevis also complies with FATCA (US) reporting requirements alongside CRS.

Dominica’s CBI framework is undergoing regulatory changes, including proposed physical-presence requirements and in-person passport collection. Implementation dates and transitional rules remain subject to confirmation. Applicants should verify the latest requirements with a licensed Authorised Agent before applying. Dominica participates in the automatic exchange of financial account information as a CRS-compliant jurisdiction, in line with OECD standards.

NO El Salvador does not participate in the OECD's Common Reporting Standard (CRS) for automatic exchange of financial account information — a notable difference from every Caribbean CBI jurisdiction covered in this series, all of which are CRS participants. El Salvador has also been identified by the OECD as a jurisdiction relevant to the new Crypto-Asset Reporting Framework (CARF) but, as of 2026, has not committed to implementing it, alongside a small group of other jurisdictions including Argentina, India and Vietnam. Sources differ on El Salvador's FATCA status: some report that Salvadoran financial institutions comply directly with US FATCA reporting obligations, while others describe El Salvador as having no formal FATCA agreement with the United States. Applicants with US tax obligations should confirm the current position directly with a qualified US tax advisor. Non-participation in CRS does not exempt an individual from their own tax-residency reporting obligations in their home country. Investors remain fully responsible for disclosing foreign accounts, income and assets under the rules of any jurisdiction where they are a tax resident or citizen with reporting obligations (e.g. US citizens under FATCA/FBAR). El Salvador has undergone a Global Forum on Transparency and Exchange of Information for Tax Purposes peer review (Second Round, 2026), reflecting continued international scrutiny of its tax transparency framework even absent CRS participation.