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The AEOI Standard and Tax Transparency

Table of Contents

Source: OECD

2019 is the third year in which jurisdictions have been undertaking the automatic exchange of information on financial accounts and assets pursuant to the Standard for Automatic Exchange of Financial Account Information in Tax Matters (the AEOI Standard).  

The AEOI Standard incorporates the legal and technical requirements to provide for a complete and standardized model for the automatic exchange of a wide range of financial information, including information on assets and accounts held by banks, insurers and investment entities (such as funds and certain trusts) held by individuals and entities resident offshore. This detailed and standardized approach maximizes the potential benefits of the AEOI Standard while, minimizing costs for governments and financial institutions.The results of the 2019 exchanges compared to the 2018 exchanges as reported by each jurisdiction are set out in this document. Overall, so far in 2019 a total of 94 jurisdictions automatically exchanged information. Part 1 sets out the number of partner jurisdictions to which each jurisdiction sent information in 2018 and 2019 respectively. It shows a significant increase in the scope of exchanges between 2018 and 2019. 

Part 2 shows the jurisdictions that have not yet completed their technical implementation of the AEOI Standard, demonstrated by the jurisdiction successfully linking up to the Common Transmission System (CTS) set up by the OECD’s Forum on Tax Administration and managed by the Global Forum. This is generally the final step in the implementation process. These jurisdictions are therefore those jurisdictions that have the necessary legal frameworks in place but that have not yet successfully tested and linked up to the CTS. 

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Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
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Primary tools OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
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Dimension Conducting a Transfer Pricing Trial Effectively Managing Tax Teams Indirect Taxation Tax Risk Management
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Ideal for In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial Heads of tax, managers, team leads, controllers, emerging leaders VAT, GST, customs, finance managers, AP, AR, compliance specialists Tax managers, risk officers, controllers, advisors building governance
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5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected