Automatic Exchange Of Information (AEOI / CRS)

[Everlasting Summer 13]

As of 5 January 2022 

AUTOMATIC EXCHANGE OF INFORMATION (AEOI): STATUS OF COMMITMENTS1 

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, Curaçao, Dominica,Greenland, Grenada, Hong Kong (China), Indonesia, Israel, Japan, Lebanon, Macau (China), Malaysia, Marshall Islands, Mauritius, Monaco, Nauru, New Zealand, Niue4, Pakistan3, Panama, Qatar, Russia, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Saudi Arabia, Singapore, Sint Maarten4, Switzerland, Trinidad and Tobago4, Turkey, United Arab Emirates, Uruguay, Vanuatu.

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2019 (2)

Ghana3, Kuwait5.

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2020 (3)

Nigeria3, Oman5, Peru3.

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2021 (3)

Albania3, 7, Ecuador3, Kazakhstan6.

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2022 (4)

Jamaica3, Kenya3, Maldives3, Morocco3.

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2023 (6)

Jordan6, Moldova3, Montenegro6, Thailand6, Uganda3, Ukraine3.

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2024 (3)

Georgia3, Rwanda3, Tunisia3.

DEVELOPING COUNTRIES NOT ASKED TO COMMIT AND THAT HAVE NOT YET SET A DATE FOR THE FIRST YEAR OF  EXCHANGES (41)

Algeria, Armenia, Belarus, Benin, Bosnia and Herzegovina, Botswana, Burkina Faso, Cabo Verde, Cambodia, Cameroon, Chad, Côte d’Ivoire, Djibouti, Dominican Republic, Egypt, El Salvador, Eswatini, Gabon, Guatemala, Guinea, Guyana, Haiti, Honduras, Lesotho, Liberia, Madagascar, Mali, Mauritania, Mongolia, Namibia, Niger, North Macedonia, Palau, Papua New Guinea, Paraguay, Philippines, Senegal, Serbia, Tanzania, Togo, Viet Nam.

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.

2 Note 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 Developing countries that do not host a financial centre and were not asked to commit to a specific date to exchange information,  but have done so voluntarily. 

4 These jurisdictions have yet to commence exchanges. 

5 Developed countries that joined the Global Forum after the commitment process was conducted in 2014. They were therefore  asked to commit to a particular timeline upon joining. 

6 Jordan, Kazakhstan, Montenegro and Thailand were subject to the Global Forum process aimed at identifying jurisdictions relevant  for the implementation of the AEOI Standard and, if considered relevant, they would have been expected to commit to exchange  under the AEOI Standard to a particular timeline. They however voluntarily committed to implement the AEOI Standard. 

7 Albania voluntarily committed to 2021, but started exchanges in 2020.