2025年金融账户信息自动交换同行评审更新

Peer Reviewof the Automatic Exchange ofFinancial Account Information2025 Update Peer Reviewof the Automatic Exchangeof Financial AccountInformation 2025 Update This report was approved by the AEOI Peer Review Group of the Global Forum on Transparency and Exchange ofInformation for Tax Purposes on 19 September 2025 and adopted by the AEOI Peers on 20 November 2025. It wasprepared for publication by the Global Forum Secretariat. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no singleauthority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic ofNorthern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. Theinformation in this document relates to the area under the effective control of the Government of the Republic of Cyprus. Photo credits:Cover © OECD with cover illustration by Renaud Madignier. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2025 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/). Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum)providesa multilateral response to tackle offshore tax evasion by promoting and assessing theimplementation of international standards for exchange of information for tax purposes. It brings together172 jurisdictions dedicated to improving transparency and cooperation for tax purposes. The Global Forum promotes and ensures the effective implementation of two complementary internationalstandards: the exchange of information on request (EOIR) and the automatic exchange of financial accountinformation (AEOI). In addition, the Global Forumhas been tasked with ensuring the widespreadimplementation of the new Crypto-Asset Reporting Framework (CARF). These Standards provide forcloser co-operation between tax authorities worldwide so that they can obtain information necessary toensure tax compliance. The OECD, working with G20 countries, developed the Standard for Automatic Exchange of FinancialAccount Information in Tax Matters (AEOI Standard) in 2014. It provides for the annual exchange betweentax authorities of a predefined set of information on financial accounts held by individuals and entities thatare tax resident of one jurisdiction and hold financial assets in another jurisdiction. The Global Forum hasbeen supporting, monitoring and reviewing the implementation of the AEOI Standard since its inception,includingthe necessary legal,technical and administrative frameworks to ensure the effectiveimplementationof this standard.The Global Forum has published detailed yearly reports on theimplementation of the AEOI S