Legal frameworks' assessment for the first 100 jurisdictions engaged in the automatic exchange of financial account information (AEOI)

The colors of the bubbles reflect the overall determinations issued for the legislative frameworks of the jurisdictions committed to AEOI from 2017 or 2018: In Place (54), In Place But Needs Improvement (34), Not In Place (10), Not In Place as not yet introduced (2). Global Forum members not yet reviewed but committed to starting exchanges from 2020 onwards are highlighted in white, while those not committed to a specific date, or not committed, are shown in grey.

This map is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
Source: Global Forum on Transparency and Exchange of Information for Tax Purposes (2020), Peer Review of the Automatic Exchange of Financial Account Information 2020