The Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) was developed by the OECD in 2014 in response to the G20 request. All Global Forum members were asked to commit to exchange information under the AEOI Standard by 2017 or 2018, except developing countries that do not host a financial centre, given their capacity constraints and lower risk to the level-playing field. More than 120 jurisdictions are now committed to its implementation, and most have commenced exchanges.
Published in December 2025, Peer Review of the Automatic Exchange of Financial Account Information 2025 Update presents the latest conclusions of the peer reviews of the legal frameworks put in place to implement AEOI on financial accounts and of the effectiveness of their implementation in practice. It supplements the results published in 2022, 2023 and 2024, for the over 100 jurisdictions that were first to commit to commence AEOI on financial accounts. It also contains an update on the second round of effectiveness reviews being conducted.
Global Forum on Transparency and Exchange of Information for Tax Purposes
