Automatic Exchange of Information Portal
As the world becomes increasingly globalised and cross-border activities become the norm, tax administrations need to work together to ensure that taxpayers pay the right amount of tax to the right jurisdiction. A key aspect for making tax administrations ready for the challenges of the 21st century is equipping them with the necessary legal, administrative and IT tools for verifying compliance of their taxpayers. Against that background, the enhanced co-operation between tax authorities through automatic exchange of information (AEOI) is crucial in bringing national tax administration in line with the globalised economy.
The Automatic Exchange of Information Portal provides a comprehensive overview of the work the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes in the area of the automatic exchange of information, in particular with respect to the Common Reporting Standard (CRS). It features detailed information about the automatic exchange of information, the CRS, the International Framework for the CRS, CRS Implementation and Assistance as well as the Commitment and Monitoring Process.