Details

Autor(en) / Beteiligte

• OECD
• Organisation for Economic Co-operation and Development,

Titel

Peer Review of the Automatic Exchange of Financial Account Information 2022

Auflage

1st ed

Ort / Verlag

Paris : Organization for Economic Cooperation & Development,

Erscheinungsjahr

2022

Beschreibungen/Notizen

• Intro -- Foreword -- Abbreviations and acronyms -- Executive summary -- 1 Monitoring the implementation of the AEOI Standard -- The AEOI commitment process -- Monitoring the timeliness of delivery -- Delivery of the commitments -- Jurisdictions yet to commence exchanges as committed to -- Commitments to commence exchanges in the future -- Peer reviews of the quality of implementation -- Note -- 2 Peer reviews of the AEOI Standard's implementation -- Global Forum AEOI peer reviews: covering all relevant areas -- Peer reviews of the AEOI legal frameworks -- What is reviewed -- How it is reviewed -- Peer reviews in relation to Core Requirement 1 -- Peer reviews in relation to Core Requirement 2 -- Initial peer reviews of the effectiveness in practice of AEOI implementation -- What is reviewed -- How it is reviewed -- Peer reviews in relation to Core Requirement 1 -- Peer reviews in relation to Core Requirement 2 -- Drawing conclusions and publishing the results -- Determinations on the AEOI legal frameworks -- Ratings following the initial reviews of effectiveness in practice -- Overall findings of the review processes -- With respect to the AEOI legal frameworks, compliance is high and improving -- The results -- Common issues identified -- With respect to the effectiveness in practice of AEOI, the situation is generally progressing in line with expectations, but it must remain a key area of focus -- The results -- Common issues identified -- Jurisdiction-specific conclusions -- Next steps -- Notes -- 3 Jurisdiction-specific reports -- Andorra -- Overall findings -- AEOI legal framework -- Effectiveness of AEOI in practice -- General context -- Findings and conclusions on the legal frameworks.
• CR1 Domestic legal framework: Jurisdictions should have a domestic legislative framework in place that requires all Reporting Financial Institutions to conduct the due diligence and reporting procedures in the CRS, and that provides for the effective ... -- CR2 International legal framework: Jurisdictions should have exchange relationships in effect with all Interested Appropriate Partners as committed to and that provide for the exchange of information in accordance with the Model CAA. -- Assessed jurisdiction's comments on the assessment of its legal frameworks -- Findings and conclusions in relation to effectiveness in practice -- CR1 Effectiveness in practice: Jurisdictions should ensure that in practice Reporting Financial Institutions correctly implement the due diligence and reporting procedures, which includes a requirement for jurisdictions to have in place an administrat... -- CR2 Effectiveness in practice: Jurisdictions should exchange the information effectively in practice, in a timely manner, including by sorting, preparing, validating and transmitting it in accordance with the AEOI Standard. -- Assessed jurisdiction's comments on the assessment of effectiveness in practice -- Anguilla -- Overall findings -- AEOI legal framework -- Effectiveness of AEOI in practice -- General context -- Findings and conclusions on the legal frameworks -- CR1 Domestic legal framework: Jurisdictions should have a domestic legislative framework in place that requires all Reporting Financial Institutions to conduct the due diligence and reporting procedures in the CRS, and that provides for the effective... -- CR2 International legal framework: Jurisdictions should have exchange relationships in effect with all Interested Appropriate Partners as committed to and that provide for the exchange of information in accordance with the Model CAA.
• Assessed jurisdiction's comments on the assessment of its legal frameworks -- Findings and conclusions in relation to effectiveness in practice -- CR1 Effectiveness in practice: Jurisdictions should ensure that in practice Reporting Financial Institutions correctly implement the due diligence and reporting procedures, which includes a requirement for jurisdictions to have in place an administrat... -- CR2 Effectiveness in practice: Jurisdictions should exchange the information effectively in practice, in a timely manner, including by sorting, preparing, validating and transmitting it in accordance with the AEOI Standard. -- Assessed jurisdiction's comments on the assessment of effectiveness in practice -- Notes -- Antigua and Barbuda -- Overall findings -- AEOI legal framework -- Effectiveness of AEOI in practice -- General context -- Findings and conclusions on the legal frameworks -- CR1 Domestic legal framework: Jurisdictions should have a domestic legislative framework in place that requires all Reporting Financial Institutions to conduct the due diligence and reporting procedures in the CRS, and that provides for the effective... -- CR2 International legal framework: Jurisdictions should have exchange relationships in effect with all Interested Appropriate Partners as committed to and that provide for the exchange of information in accordance with the Model CAA. -- Assessed jurisdiction's comments on the assessment of its legal frameworks -- Findings and conclusions in relation to effectiveness in practice -- CR1 Effectiveness in practice: Jurisdictions should ensure that in practice Reporting Financial Institutions correctly implement the due diligence and reporting procedures, which includes a requirement for jurisdictions to have in place an administrat.
• CR2 Effectiveness in practice: Jurisdictions should exchange the information effectively in practice, in a timely manner, including by sorting, preparing, validating and transmitting it in accordance with the AEOI Standard. -- Assessed jurisdiction's comments on the assessment of effectiveness in practice -- Argentina -- Overall findings -- AEOI legal framework -- Effectiveness of AEOI in practice -- General context -- Findings and conclusions on the legal frameworks -- CR1 Domestic legal framework: Jurisdictions should have a domestic legislative framework in place that requires all Reporting Financial Institutions to conduct the due diligence and reporting procedures in the CRS, and that provides for the effective... -- CR2 International legal framework: Jurisdictions should have exchange relationships in effect with all Interested Appropriate Partners as committed to and that provide for the exchange of information in accordance with the Model CAA. -- Assessed jurisdiction's comments on the assessment of its legal frameworks -- Findings and conclusions in relation to effectiveness in practice -- CR1 Effectiveness in practice: Jurisdictions should ensure that in practice Reporting Financial Institutions correctly implement the due diligence and reporting procedures, which includes a requirement for jurisdictions to have in place an administrat... -- CR2 Effectiveness in practice: Jurisdictions should exchange the information effectively in practice, in a timely manner, including by sorting, preparing, validating and transmitting it in accordance with the AEOI Standard. -- Assessed jurisdiction's comments on the assessment of effectiveness in practice -- Aruba -- Overall findings -- AEOI legal framework -- Effectiveness of AEOI in practice -- General context -- Findings and conclusions on the legal frameworks.
• CR1 Domestic legal framework: Jurisdictions should have a domestic legislative framework in place that requires all Reporting Financial Institutions to conduct the due diligence and reporting procedures in the CRS, and that provides for the effective... -- CR2 International legal framework: Jurisdictions should have exchange relationships in effect with all Interested Appropriate Partners as committed to and that provide for the exchange of information in accordance with the Model CAA. -- Assessed jurisdiction's comments on the assessment of its legal frameworks -- Findings and conclusions in relation to effectiveness in practice -- CR1 Effectiveness in practice: Jurisdictions should ensure that in practice Reporting Financial Institutions correctly implement the due diligence and reporting procedures, which includes a requirement for jurisdictions to have in place an administrat... -- CR2 Effectiveness in practice: Jurisdictions should exchange the information effectively in practice, in a timely manner, including by sorting, preparing, validating and transmitting it in accordance with the AEOI Standard. -- Assessed jurisdiction's comments on the assessment of effectiveness in practice -- Note -- Australia -- Overall findings -- AEOI legal framework -- Effectiveness of AEOI in practice -- General context -- Findings and conclusions on the legal frameworks -- CR1 Domestic legal framework: Jurisdictions should have a domestic legislative framework in place that requires all Reporting Financial Institutions to conduct the due diligence and reporting procedures in the CRS, and that provides for the effective... -- CR2 International legal framework: Jurisdictions should have exchange relationships in effect with all Interested Appropriate Partners as committed to and that provide for the exchange of information in accordance with the Model CAA.
• Assessed jurisdiction's comments on the assessment of its legal frameworks.
• This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the more than 100 jurisdictions that committed to commence AEOI by 2020.
• Description based on publisher supplied metadata and other sources.