The Automatic Exchange of Information (AEOI) is an international framework led by the OECD to automatically exchange information between tax authorities worldwide.
Globalisation has made it easier for people to invest money outside their tax residence jurisdiction. This has provided opportunities for offshore tax evasion. With the AEOI, tax authorities exchange information to ensure everyone pays the right amount of tax.
OECD information
Find out more on the OECD website about tax transparency and international co-operation.
Tax transparency and international co-operation (oecd.org)
Go to the OECD YouTube channel for their Crackdown on tax evasion video.
Last updated:
19 Oct 2026