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Peer Review of the Automatic Exchange of Financial Account Information 2022

The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the more than 100 jurisdictions that committed to commence AEOI by 2020. It also contains, for the first time, the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard.

Published on November 09, 2022

TABLE OF CONTENTS

Foreword
Abbreviations and acronyms
Executive summary
Monitoring the implementation of the AEOI Standard
Peer reviews of the AEOI Standard’s implementation
Jurisdiction-specific reports106 chapters available
Andorra
Anguilla
Antigua and Barbuda
Argentina
Aruba
Australia
Austria
Azerbaijan
The Bahamas
Bahrain
Barbados
Belgium
Belize
Bermuda
Brazil
British Virgin Islands
Brunei Darussalam
Bulgaria
Canada
Cayman Islands
Chile
China (People’s Republic of)
Colombia
Cook Islands
Costa Rica
Croatia
Curaçao
Cyprus
Czech Republic
Denmark
Dominica
Estonia
Faroe Islands
Finland
France
Germany
Ghana
Gibraltar
Greece
Greenland
Grenada
Guernsey
Hong Kong (China)
Hungary
Iceland
India
Indonesia
Ireland
Isle of Man
Israel
Italy
Japan
Jersey
Korea
Kuwait
Latvia
Lebanon
Liechtenstein
Lithuania
Luxembourg
Macau (China)
Malaysia
Malta
Marshall Islands
Mauritius
Mexico
Monaco
Montserrat
Nauru
Netherlands
New Caledonia
New Zealand
Nigeria
Niue
Norway
Oman
Pakistan
Panama
Peru
Poland
Portugal
Qatar
Romania
Russia
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Samoa
San Marino
Saudi Arabia
Seychelles
Singapore
Sint Maarten
Slovak Republic
Slovenia
South Africa
Spain
Sweden
Switzerland
Trinidad and Tobago
Türkiye
Turks and Caicos Islands
United Arab Emirates
United Kingdom
Uruguay
Vanuatu
Annexes3 chapters available
Assessments carried out under the Staged Approach
Details of the exchange agreements in place
The AEOI Terms of Reference
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