Global Forum on Transparency and Exchange of Information for Tax Purposes

List of Member States and their position on the AEOI agreement with their intented implementation timelines of the new standard

Exchange of Information on Request (EOIR)

International standard of transparency and exchange of information on request building a network of peer-to-peer data exchange on demand

Automatic Exchange of Information Portal (AEOI)

Annual automatic data exchange on bank account data of tax residents of member states based on Common Reporting Standards.

Global Forum on Transparency and Exchange of Information for Tax Purposes

Global Forum on Transparency and Exchange of Information for Tax Purposes

The largest world tax organisation covering the globe. Special projects to extend the reach to more African and Asian countries with the goal to cover the world.

FIRST DATA EXCHANGE 2017

FIRST DATA EXCHANGE 2018

NO INDICATED TIMELINE

NO COMMITMENT

The automatic data exchange information go to all member states for their respective tax residents with bank account and income data of 2016.

AlbaniaKenya
AndorraKorea
AnguillaKuwait
Antigua and BarbudaLatvia
ArgentinaKingdom of Lesotho
ArmeniaLiberia
ArubaLiechtenstein
AustraliaLithuania
AustriaLuxembourg
AzerbaijanMacau (China)
The BahamasMalaysia
BahrainMalta
BarbadosMarshall Islands
BelgiumMauritania
BelizeMauritius
BermudaMexico
BotswanaMonaco
BrazilMontserrat
British Virgin IslandsMorocco
Brunei DarussalamNauru
BulgariaNetherlands
Burkina FasoNew Zealand
CameroonNiger
CanadaNigeria
Cayman IslandsNiue
ChileNorway
China (People’s Republic of)Pakistan
ColombiaPanama
Cook IslandsPapua New Guinea
Costa RicaPeru
Côte d’IvoirePhilippines
CroatiaPoland
CuraçaoPortugal
CyprusQatar
Czech RepublicRomania
DenmarkRussian Federation
DominicaSaint Kitts and Nevis
Dominican RepublicSaint Lucia
El SalvadorSaint Vincent and the Grenadines
EstoniaSamoa
FinlandSan Marino
Former Yugoslav Republic of Macedonia (FYROM)Saudi Arabia
FranceSenegal
GabonSeychelles
GeorgiaSingapore
GermanySint Maarten
GhanaSlovak Republic
GibraltarSlovenia
GreeceSouth Africa
GrenadaSpain
GuatemalaSweden
GuernseySwitzerland
Hong Kong (China)Tanzania
HungaryTrinidad and Tobago
IcelandTunisia
IndiaTurkey
IndonesiaTurks and Caicos Islands
IrelandUganda
Isle of ManUkraine
IsraelUnited Arab Emirates
ItalyUnited Kingdom
JamaicaUnited States
JapanUruguay
JerseyVanuatu
KazakhstanEuropean Union

Other Countries outside of the global forum also entered the agreement:

Faroe Islands

Greenland

The United States intents to start with automatic information exchange from 2015 as part of FATCA and has entered into intergovermental agreements (IGAs) with other jurisdictions for this purpose.

data source: OECD, 11 December 2015, http://www.oecd.org/tax/transparency/about-the-global-forum/members

Get the complete AEOI oecd report now and see how you are impacted

The bank secrecy is dead after the adoption of the AEOI standards by the majority of deveoped an developing countries in the world. Get more information what this could mean for you and your business and wealth.