Technical Assistance for the Automatic Exchange of Information (AEOI)
The Global Forum, with the endorsement of the G20 and support of the OECD, is working to ensure that its members, and developing countries in particular, can benefit from the new Standard on Automatic Exchange of Information. This is made possible through training events, the development of resource materials and guidance on the Standard and its implementation, as well as pilot projects.
The Global Forum and the OECD regularly hold training events. The training events are designed as foundation courses (3 days) or advanced courses (4 days) and are open to government officials.
Resource Materials and Guidance
A number of resources materials are being prepared to provide further guidance on the Standard.
- The CRS Handbook: a practical guide to understanding the Standard
- The AEOI Portal: information specific to the implementation of AEOI in jurisdictions around the world, including agreements in effect, information on Taxpayer Identification Numbers and guidance on tax residency rules