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OECD 2021 Peer Review Report

On November 17, 2021, the Organisation for Economic Cooperation and Development (OECD) unveiled its highly anticipated 2021 Peer Review of the Automatic Exchange of Financial Information (AEOI), a comprehensive assessment of participating jurisdictions’ adherence to the AEOI standard. The review is structured into three distinct chapters, each offering valuable insights into the legal frameworks and implementation strategies employed by jurisdictions worldwide to facilitate automatic exchange of financial information:

  • Monitoring the implementation of the AEOI Standard with respect to the AEOI commitment process, the timeliness of delivery, and peer reviews of the quality of implementation.
  • Peer reviews of the AEOI Standard’s implementation with respect to the Global Forum AEOI peer reviews covering all key areas, AEOI legal frameworks, and the effectiveness in practice of the AEOI implementation.
  • Jurisdiction-specific reports for each of the participating CRS countries.

Through these three chapters, the OECD’s 2021 Peer Review of the AEOI standard provides a comprehensive and in-depth assessment of participating jurisdictions’ efforts to implement and comply with international standards for the automatic exchange of financial information. By offering valuable insights and recommendations, the review aims to promote transparency, accountability, and cooperation among jurisdictions in combating tax evasion and ensuring compliance with global tax transparency initiatives.

The OECD has also prepared a number of helpful charts and figures to demonstrate the details in the report. Check out the 2021 Peer Review here:

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OECD 2021 Peer Review Report

This document contains general information only and is not a substitute for accounting, tax, or any other professional advice or services. The information provided is considered accurate at the time of publishing and will not be updated with new regulation requirements.

Comply Connect – March 2024 – Issue 9

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