List of national legal systems
Common law is currently in practice in Ireland, most of the United Kingdom (England and Wales and Northern Ireland), Australia, New Zealand, Bangladesh, India (excluding Goa), Pakistan, South Africa, Canada (excluding Quebec), Hong Kong, the United States (on a state level excluding Louisiana), and many other places. In addition to these countries, several others have adapted the common law system into a mixed system. For example, Nigeria operates largely on a common law system, but incorporates religious law.
Common Reporting Standard
All European Union (EU) countries, China, India, Hong Kong, Russia and 109 countries altogether have agreed to become signatories. Yet many countries will not participate in the automatic information exchange. Many of those that have not signed are small countries. In April 2016, shortly after the release of the Panama papers, Panama agreed to comply with the standard. In Jan 2018, Panama has signed the MCAA at the OECD headquarters in Paris and become the 98th jurisdiction joining CRS MCAA. The US position is unusual. It has not signed this specific treaty. The U.S. receives information relating to US citizens' accounts from many countries due to the compliance requirements of the FATCA act. The United States, in many cases, will reciprocate by sharing banking data with countries for accounts which their citizens hold in the U.S.