OECD: Peer review of automatic exchange of information (AEOI) published

Results are expected to be published in 2022.

Results are expected to be published in 2022.

The Organisation for Economic Cooperation and Development (OECD) published a report “Peer Review of the Automatic Exchange of Financial Account Information 2021.”

The November 2021 report includes:

  • Updated information on peer reviews of the legal frameworks in place for the implementation of the standard for automatic exchange of financial account information in tax matters (AEOI Standard) that were first published in 2020
  • A summary of the Global Forum's evaluation on the effectiveness of the AEOI standard in practice.
  • A review of the legal frameworks for the two jurisdictions (Ghana and Kuwait) which agreed to start exchanging information from 2019

Results are expected to be published in 2022.

The Global Forum monitors the implementation of the AEOI standard and conducts peer review to assess its quality. The forum already reviewed the domestic and international legal frameworks of the first 100 jurisdictions that agreed to exchange information automatically from 2017 or 2018, and the results for those were published in the 2020 report. Several jurisdictions have addressed the recommendations since then. Their evaluations and conclusions were updated in the 2021 report.

Read a November 2021 report [PDF 479 KB] prepared by KPMG LLP


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