Peer Review of the Automatic Exchange of Financial Account Information 2025 Update

Annex C. Details of the exchange agreements in place

The table below presents information on the exchange agreements in place by the jurisdictions that have been newly assessed in relation to their legal frameworks they have in place with respect to the AEOI Standard. This includes agreements activated through multilateral frameworks (such as the CRS Multilateral Competent Authority Agreement or in a European Union context) as well as bilateral agreements.

For the latest information, please refer to the section on Activated Exchange Relationships for CRS Information on the OECD website.1

Table A C.1. Exchange agreements in place

Jurisdiction	Exchange agreements in place:
Georgia (56)	Austria, Azerbaijan, Belgium, Brazil, Bulgaria, Cayman Islands, Chile, Colombia, Costa Rica, Croatia, Curaçao, Cyprus, Czechia, Denmark, Dominica, Estonia, Finland, France, Germany, Greece, Hungary, India, Indonesia, Ireland, Italy, Kenya, Korea, Kuwait, Liechtenstein, Lithuania, Luxembourg, Macau (China), Malaysia, Maldives, Malta, Mauritius, Netherlands, Norway, Panama, Peru, Poland, Portugal, Romania, Saint Kitts and Nevis, Saint Vincent and the Grenadines, San Marino, Saudi Arabia, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Türkiye, United Kingdom, Uruguay.
Kenya (90)	Albania, Argentina, Australia, Austria, Azerbaijan, Belgium, Bermuda, Brazil, Brunei Darussalam, Bulgaria, Cayman Islands, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curaçao, Cyprus, Czechia, Denmark, Dominica, Ecuador, Estonia, Finland, France, Georgia, Germany, Ghana, Gibraltar, Greece, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Kazakhstan, Korea, Kuwait, Liechtenstein, Lithuania, Luxembourg, Macau (China), Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Netherlands, New Zealand, Norway, Oman, Panama, Peru, Poland, Portugal, Romania, Russia, Rwanda, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Thailand, Türkiye, Turks and Caicos Islands, Uganda, Ukraine, United Arab Emirates, United Kingdom, Uruguay, Vanuatu.
Moldova (79)	Albania, Australia, Austria, Azerbaijan, Belgium, Brazil, Bulgaria, Cayman Islands, Chile, China, Colombia, Costa Rica, Croatia, Curaçao, Cyprus, Czechia, Denmark, Dominica, Ecuador, Estonia, Finland, France, Germany, Gibraltar, Greece, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Kenya, Korea, Kuwait, Liechtenstein, Lithuania, Luxembourg, Macau (China), Malaysia, Maldives, Malta, Mauritius, Monaco, Netherlands, New Zealand, Norway, Oman, Panama, Peru, Poland, Portugal, Romania, Russia, Rwanda, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Switzerland, Türkiye, Turks and Caicos Islands, Uganda, Ukraine, United Kingdom, Uruguay, Vanuatu.
Ukraine (80)	Albania, Argentina, Armenia, Australia, Austria, Azerbaijan, Barbados, Belgium, Brazil, Bulgaria, Cayman Islands, Chile, China, Colombia, Costa Rica, Croatia, Curaçao, Cyprus, Czechia, Denmark, Dominica, Ecuador, Estonia, Faroe Islands, Finland, France, Germany, Gibraltar, Greece, Guernsey, Hong Kong (China), Hungary, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Kenya, Korea, Kuwait, Liechtenstein, Lithuania, Luxembourg, Macau (China), Malaysia, Maldives, Malta, Mauritius, Moldova, Monaco, Netherlands, New Zealand, Norway, Panama, Peru, Poland, Portugal, Romania, Rwanda, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Switzerland, Türkiye, Turks and Caicos Islands, Uganda, United Kingdom, Uruguay, Vanuatu.

Note

← 1.  Automatic Exchange of Information – Exchange Relationships, https://www.oecd.org/en/topics/sub-issues/international-standards-on-tax-transparency/automatic-exchange-of-information-exchange-relationships.html