Scribd
Upload
112 views1 page

Aeoi: Status of Commitments

This document summarizes the status of commitments to the new Automatic Exchange of Information (AEOI) standard by different jurisdictions. It lists jurisdictions that have committed to undertaking their first AEOI exchanges in 2017, 2018, 2019, and 2019/2020. It also identifies 44 developing countries that have not yet set a date for their first automatic exchange. The standard aims to facilitate the automatic exchange of financial account information between tax administrations.

Uploaded by

Igna B
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
112 views1 page

Aeoi: Status of Commitments

This document summarizes the status of commitments to the new Automatic Exchange of Information (AEOI) standard by different jurisdictions. It lists jurisdictions that have committed to undertaking their first AEOI exchanges in 2017, 2018, 2019, and 2019/2020. It also identifies 44 developing countries that have not yet set a date for their first automatic exchange. The standard aims to facilitate the automatic exchange of financial account information between tax administrations.

Uploaded by

Igna B
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 1

As at August 2019

AEOI: STATUS OF COMMITMENTS


The table below summarises the intended implementation timelines of the new standard.1
JURISDICTIONS UNDERTAKING FIRST EXCHANGES IN 2017 (49)
Anguilla, Argentina, Belgium, Bermuda, British Virgin Islands, Bulgaria, Cayman Islands, Colombia,
Croatia, Cyprus2, Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Gibraltar,
Greece, Guernsey, Hungary, Iceland, India, Ireland, Isle of Man, Italy, Jersey, Korea, Latvia, Liechtenstein,
Lithuania, Luxembourg, Malta, Mexico, Montserrat, Netherlands, Norway, Poland, Portugal, Romania,
San Marino, Seychelles, Slovak Republic, Slovenia, South Africa, Spain, Sweden,
Turks and Caicos Islands, United Kingdom
JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2018 (51)
Andorra, Antigua and Barbuda, Aruba, Australia, Austria, Azerbaijan3, The Bahamas, Bahrain, Barbados,
Belize, Brazil, Brunei Darussalam, Canada, Chile, China, Cook Islands, Costa Rica, Curacao, Dominica,
Greenland, Grenada, Hong Kong (China), Indonesia, Israel, Japan, Lebanon, Macau (China), Malaysia,
Marshall Islands, Mauritius, Monaco, Nauru, New Zealand, Niue, Pakistan3, Panama, Qatar, Russia,
Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Saudi Arabia, Singapore,
Sint Maarten, Switzerland, Trinidad and Tobago, Turkey, United Arab Emirates, Uruguay, Vanuatu
JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2019 (3)
Ghana (2019), Kuwait4 (2019), Nigeria (2019)
JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2019/2020 (6)
Albania (2020), Kazakhstan (2020), Ecuador (2020), Maldives (2020), Oman (2020), Peru (2020)
DEVELOPING COUNTRIES HAVING NOT YET SET THE DATE FOR FIRST AUTOMATIC
EXCHANGE (44)
Armenia, Benin, Bosnia and Herzegovina, Botswana, Burkina Faso, Cape Verde, Cambodia, Cameroon,
Chad, Côte d’Ivoire, Djibouti, Dominican Republic, Egypt, El Salvador, Eswatini, Former Yugoslav
Republic of Macedonia, Gabon, Georgia, Guatemala, Guyana, Haiti, Jamaica, Kenya, Lesotho, Liberia,
Madagascar, Mauritania, Moldova, Mongolia, Montenegro, Morocco, Niger, Papua New Guinea, Paraguay,
Philippines, Rwanda, Senegal, Serbia, Tanzania, Thailand, Togo, Tunisia, Uganda, Ukraine
1 The United States has undertaken automatic information exchanges pursuant to FATCA from 2015 and entered into
intergovernmental agreements (IGAs) with other jurisdictions to do so. The Model 1A IGAs entered into by the United States
acknowledge the need for the United States to achieve equivalent levels of reciprocal automatic information exchange with partner
jurisdictions. They also include a political commitment to pursue the adoption of regulations and to advocate and support relevant
legislation to achieve such equivalent levels of reciprocal automatic exchange.
2Note by Turkey: The information in the documents with reference to “Cyprus” relates to the southern part of the Island. There is
no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognizes the Turkish Republic of
Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Turkey shall
preserve its position concerning the “Cyprus issue”.

Note by all the European Union Member States of the OECD and the European Union: The Republic of Cyprus is recognised by all
members of the United Nations with the exception of Turkey. The information in the documents relates to the area under the effective
control of the Government of the Republic of Cyprus.

3 As developing countries that do not host a financial centre, Azerbaijan and Pakistan were not asked to commit to 2018 exchanges,
but later did so spontaneously.

4 Kuwait originally expected to exchange information in 2018, but has postponed its commitment to 2019

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy