During the 10th Global Forum meeting, which was held in Cameroon from November 15 – 17, 2017, the Global Forum on Transparency and Exchange of Information for Tax Purposes adopted the Automatic Exchange Of Information (AEOI) Implementation Report 2017. The report adopted is the Global Forum’s first report on the status of implementation of the AEOI Standard.
The report is divided in 4 parts and discusses a.o. the following topics:
· Part I. Introduction and background
o The genesis of the AEOI Standard
o Delivering a level playing field
o This AEOI Implementation Report
· Part II. Requirements to delivering the commitments to implement the AEOI Standard
o The high-level requirements
· Part III. The delivery of the exchanges in 2017
o The legal framework for 2017 exchanges
o Activating and operationalising the 2017 exchanges
o Conclusions in relation to 2017 exchanges
· Part IV. The delivery of the exchanges in 2018
o The legal framework for 2018 exchanges
o Activating and operationalising the 2018 exchanges
o Conclusions
Click here to be forwarded to the AEOI Implementation Report 2017 as adopted by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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