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Country guide

Antarctica

Antarctica has no sovereign tax authority or permanent population; it is governed under the Antarctic Treaty System and is not a CRS/DAC7 jurisdiction. No TINs are issued.

AQ ATA TIN guidance Last reviewed 2026-04-19
TIN status

No separate local TIN format is published for validation.

  • 1 Activities in Antarctica are governed through the Antarctic Treaty System.
  • 2 The continent has no permanent human population.
  • 3 Current OECD CRS materials do not provide an Antarctica jurisdiction/TIN entry.