The Competent Authority Agreements for CRS with Denmark, Estonia, Lithuania and New Zealand entered into force on 5 June 2017.

"With the above, the respective jurisdictions will be regarded as “Reportable Jurisdictions”. SGFIs will have to transmit to IRAS the financial account information of accounts held by persons that are tax residents of the above Reportable Jurisdictions, with the first submission due by 31 May 2018. " IRAS