Automatic Exchange of Information (AEOI)
Automatic exchange of information is a cross-border reporting framework for sharing financial account data between tax authorities.
Regulation terms for FATCA, automatic exchange of information, EU supervision, adviser status, and Solvency II reporting.
Cross-Border Tax and Regulatory Reporting is the regulation landing page for FATCA, automatic exchange of information, ESMA, financial advisers, Solvency II, and cross-border reporting frameworks. It keeps related terms in one branch so readers can move from a broad compliance question to the article that owns the regulatory evidence.
Use this page when cross-border account, adviser, tax, insurance, or market-supervision rules change reporting or oversight duties. Use the parent Market Disclosure page when you need the broader regulation map. For an individual decision, confirm the rule source, jurisdiction, covered party, effective date, filing or record, and compliance consequence before relying on the term.
Use the table below to move from this landing page into the term page that best matches the regulatory evidence.
| Term | Use it for |
|---|---|
| Automatic Exchange of Information (AEOI) | Automatic Exchange of Information (AEOI) identifies cross-border or EU regulatory duties affecting reporting, authorization, market access, or supervision. |
| European Securities and Markets Authority (ESMA) | European Securities and Markets Authority (ESMA) identifies cross-border or EU regulatory duties affecting reporting, authorization, market access, or supervision. |
| Financial Adviser | Financial Adviser helps evaluate regulated-firm status, adviser duties, suitability, conflicts, or dispute-resolution records. |
| Foreign Account Tax Compliance Act (FATCA) | Foreign Account Tax Compliance Act (FATCA) identifies cross-border or EU regulatory duties affecting reporting, authorization, market access, or supervision. |
| Solvency II Directive | Solvency II Directive identifies cross-border or EU regulatory duties affecting reporting, authorization, market access, or supervision. |
FATCA can create reporting duties for financial institutions even when the customer relationship is outside the United States.
Cross-Border Reporting content is educational and does not provide personalized legal, tax, accounting, compliance, regulatory, investment, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Automatic exchange of information is a cross-border reporting framework for sharing financial account data between tax authorities.
ESMA is the European securities regulator that promotes market integrity, investor protection, and consistent supervision across EU markets.
A financial adviser provides investment, planning, or wealth guidance subject to licensing, disclosure, and conduct rules.
FATCA requires reporting of certain foreign financial accounts and foreign financial institution information tied to U.S. taxpayers.
The Solvency II Directive is a legislative framework designed to establish EU-wide capital requirements and risk management standards for insurance firms.