Policy
Automatic exchange of information
This policy is not currently being tracked in real-time by the Tax Justice Policy Tracker. Grades and positions are not assigned.
Insights
Latest event
Nearly 100 countries are automatically exchanging information on over 85 million accounts worth $11 trillion.
About the policy
Global Progress timeline
2005
Tax Justice Network puts automatic exchange of information on the global agenda for the first time to much scepticism.
2010
Amendment to Multilateral Tax Convention opens convention to exchange information “upon request” to non-OECD countries.
2014
Countries commit to OECD’s Common Reporting Standard, finally making automatic exchange of information a reality.
2019
Nearly 100 countries are automatically exchanging information on over 85 million accounts worth $11 trillion.
The future
The US must urgently end its refusal to cooperate, and join the Common Reporting Standard along with all remaining financial centres.
The future
Lower income countries should be fully included by being able to receive information, without immediately requiring reciprocity.
The future
Robustness of information improved to better tackle tax abuse.
About the data
Global experts, crowdsourcing power
The data on the Tax Justice Policy Tracker is regularly collected and verified by researchers and experts at the Tax Justice Network and from the wider global tax justice movement.
Crowdsourcing support from the public helps us respond faster to regulatory changes. If you think an answer to a question on the tracker should be updated with new data, please contact us.
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