AEOI

Automatic Exchange of Information regulation.

Definition

AEOI (Automatic Exchange of Information) is the OECD framework grouping CRS (financial accounts), CbCR (Country-by-Country Reporting of multinationals), and DAC2/DAC6 (EU). More than 4,000 pairs of jurisdictions exchange annually by end 2024.

Origin

Framework published by OECD in 2013, extended in 2018 (DAC6), 2024 (Crypto-Asset Reporting Framework — CARF).

Example in context

A Luxembourg bank transmits its CRS, CbCR and CARF files to the Luxembourg ACD via the AEOI platform.

Related terms

• CRS — main component.