Peer Review of the Automatic Exchange of Financial Account Information 2023 Update

This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard and two new initial effectiveness reviews. It supplements and builds upon the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022 for around 100 jurisdictions that were the first to commit to commence AEOI.