AEOI.

Suriname joins the Global Forum on Transparency and Exchange of Information for Tax Purposes. This has been announced yesterday with a news release on the website of the OECD. The Global Forum’s membership represents a broad and diverse network of jurisdictions committed to combating tax evasion, enhancing international co-operation and strengthening domestic resource mobilisation through greater transparency. The addition of Suriname reflects the continuing momentum towards more transparent and effective tax ...

On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. 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 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...

On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. 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 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...

On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. 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 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...

On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. 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 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...

Vorige week heeft een tweede ronde van ‘peer review’ plaatsgevonden ter zake van de implementatie door Aruba van de standaard voor automatic exchange of information (AEOI), meer bijzonder inzake de zogenoemde Common Reporting Standard (CRS). Dit is afgelopen woensdag, enigszins geparafraseerd, bekendgemaakt met een post op de Facebookpagina van het Departamento di Impuesto. Door het Global Forum on Transparency and Exchange of Information for Tax Purposes (het ‘Global Forum’) wordt ...

Op woensdag 26 maart 2025 is met een nieuwsbericht (PAP) op de website van het Departamento di Impuesto (DIMP) bekendgemaakt dat met ingang van 21 maart 2025 het Boetebeleid bij Informatieplicht in werking is getreden. Hierbij attenderen wij u op de publicatie van dit boetebeleid en op de inwerkingtreding ervan. [Later toegevoegd: Zie hierover ook dit nieuwsbericht van 2 april 2025 in het Nederlands op de algemene website van de ...

In reactie op het nieuws van eerder deze week dat Curaçao wordt verwijderd van Bijlage II (het ‘state of play document’, in de praktijk ook wel aangeduid als de ‘grijze lijst’) bij de ‘EU-lijst van niet-coöperatieve rechtsgebieden voor belastingdoeleinden’ (zie dit artikel in het CFN van 18 februari 2025), heeft het Ministerie van Financiën aangegeven dat zulks het directe gevolg is van de aanpassingen in 2024 in de Curaçaose wetgeving ...

Op maandag 26 februari 2024 is het Landsbesluit, houdende algemene maatregelen, van de 22ste februari 2024 tot wijziging van het Landsbesluit uitvoering internationale bijstandsverlening (P.B. 2015 no. 58, zoals laatstelijk gewijzigd bij P.B. 2018 no. 9) uitgegeven en geplaatst in het Publicatieblad van Curaçao, jaargang 2024, no. 23 (P.B. 2024 no. 23). Overwegingen In de overwegingen bij het landsbesluit wordt aangegeven dat het land Curaçao, als Internationaal Financieel Centrum, op ...

On Thursday, June 8th, 2023 the OECD-report ‘International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard, was published on the website of the OECD. From the information page regarding this publication on the website of the OECD: Since the adoption of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been ...

The Secretariat of the Global Forum on Transparency and Exchange of Information (Global Forum) has developed a new ‘Guidance for implementation of a secure perimeter for automatic exchange of information purposes – a tactical approach on confidentiality and data safeguards for developing countries’. This has been announced with a news release dated June 2023 on the website of the OECD. Further from the news release: The guidance helps jurisdictions interested in ...

The Global Forum Secretariat has developed a Model Administrative Compliance Strategy in order to assist jurisdictions in developing, improving and implementing their own administrative compliance strategy to ensure the effectiveness of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI). This has been announced with a news release dated 31 May 2023 on the website of the OECD. Further from the news release: To further assist jurisdictions committed to ...

On Monday, February 13, 2023, the Global Forum on Transparency and Exchange of Information for Tax Purposes published its 2023 Global Forum Capacity Building Report. The report sheds light on the Global Forum’s capacity-building and outreach activities carried out throughout 2022 in support of the global implementation of the tax transparency standards (exchange of information on request (EOIR) and automatic exchange of financial account information (AEOI)). This has been announced ...

This week 28 countries and jurisdictions took new steps to strengthen and expand their co-operation in tax matters by signing the multilateral competent authority agreement (MCAA) for the automatic exchange of information and/or the CRS Mandatory Disclosure Rules). This has been announced with a news release on the website of the OECD. At a signing ceremony held in Seville in the side-lines of the 15th Plenary Meeting of the Global Forum on ...

Wednesday November 9, 2022, the Global Forum on Transparency and Exchange of Information for Tax Purposes published the report ‘Peer Review of the Automatic Exchange of Financial Account Information 2022’. The report presents the first peer reviews with effectiveness ratings for the 99 countries and jurisdictions which had committed to starting Automatic Exchange of Information (AEOI) in 2017 or 2018. This has been announced with a news release on the ...

According to the Global Forum’s 2022 peer review report on automatic exchange of financial account information (AEOI), Sint Maarten’s legal framework implementing the AEOI Standard is in place but needs improvement. The overall rating of Sint Maarten in relation to the effectiveness in practice is: non-compliant. Wednesday November 9, 2022, the Global Forum on Transparency and Exchange of Information for Tax Purposes published the report ‘Peer Review of the Automatic ...

According to the Global Forum’s 2022 peer review report on automatic exchange of financial account information (AEOI), Curaçao’s legal framework implementing the AEOI Standard is not in place. The overall rating of Curaçao in relation to the effectiveness in practice is: non-compliant. Wednesday November 9, 2022, the Global Forum on Transparency and Exchange of Information for Tax Purposes published the report ‘Peer Review of the Automatic Exchange of Financial Account ...

According to the Global Forum’s 2022 peer review report on automatic exchange of financial account information (AEOI), Aruba’s legal framework implementing the AEOI Standard is not in place. The overall rating of Aruba in relation to the effectiveness in practice is: non-compliant. Wednesday November 9, 2022, the Global Forum on Transparency and Exchange of Information for Tax Purposes published the report ‘Peer Review of the Automatic Exchange of Financial Account ...

The 9th Competent Authorities meeting was held virtually on 30 June and 1 July 2022. The event brought together 355 participants from 106 jurisdictions. Discussions covered the implementation of both the exchange of information on request (EOIR) and the automatic exchange of financial account information (AEOI) standards. Competent Authorities exchanged on specific practical matters related to EOIR, such as the translation of the answers provided, the feedback on the usefulness of ...

On February 3, 2022, the 2022 Global Forum Capacity Building Report has been published. The report highlights ten years of successful capacity-building activities to support the global implementation of the two international standards on exchange of information on request (EOIR) and automatic exchange of financial account information (AEOI). The report also provides an update on the Global Forum’s capacity-building programme and outreach activities carried out in 2021. This has been announced by ...

The Global Forum Secretariat organised a workshop on the effectiveness review process with a focus on ensuring compliance by financial institutions in relation to the Automatic Exchange of Financial Account Information (AEOI). Held virtually on 1-2 December 2021, it was attended by over 420 participants from 84 jurisdictions. This has been announced on 3 December 2021 with a news release on the website of the OECD. Furthermore from the news ...

A workshop on the effective use of data derived from the Automatic Exchange of Financial Account Information (AEOI) was organised by the Global Forum Secretariat. Held virtually on 4-5 October, it was attended by 625 participants from 89 jurisdictions. This has been announced with a news release on the website of the OECD. Furthermore from the news release: The AEOI Standard is truly global with 120 from 163 Global Forum members now committed ...

A workshop on the concept of foreseeable relevance targeted at tax officials involved in exchange of information (EOI) was organised by the Global Forum Secretariat (the Global Forum on Transparency and Exchange of Information for Tax Purposes). Held virtually on 28-29 September 2021, it was attended by 149 participants from 81 jurisdictions. This has been announced with a news release on the website of the OECD. Furthermore from the news ...

On 12 July 2021, the report Tax Transparency in Latin America 2021 was published. The report is a key output of the Punta del Este Declaration, a Latin American initiative to tackle tax evasion, corruption and other financial crimes through transparency and exchange of information (EOI) for tax purposes. This has been announced with a press release on the website of the OECD. Furthermore from the press release: The report analyses the ...

On 17 February 2021, the 2021 Global Forum capacity building report has been published, setting out the large amount of support activities conducted by the Global Forum. Despite challenging conditions, the Global Forum Secretariat ensured the continuity of its capacity-building programme in 2020, while increasing its support to jurisdictions. This has been announced by the OECD with a press release dated 17 February 2021 on the occasion of the release of the ...

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...