AEOI
Automatic exchange of information is the recurring cross-border transfer of specified financial or tax data between participating tax authorities.
Foreign-account reporting terms for AEOI, CRS, FATCA, and FBAR, including who reports, where information goes, and why regimes can overlap.
Foreign account reporting and information exchange includes institution-level due diligence, government-to-government data exchange, and taxpayer filing obligations. Automatic Exchange of Information is the broad process; the Common Reporting Standard is an OECD standard used by participating jurisdictions.
FATCA is a U.S. framework with institution and taxpayer-reporting components. FBAR is a separate U.S. Bank Secrecy Act report filed with FinCEN by certain U.S. persons with foreign financial accounts.
| Concept | Main actor | Main function |
|---|---|---|
| AEOI | Tax authorities and reporting institutions | Broad category of automatic cross-border information exchange |
| CRS | Participating jurisdictions and reporting financial institutions | Standardized tax-residence due diligence and financial-account reporting |
| FATCA | U.S. taxpayers, foreign financial institutions, and partner jurisdictions | U.S.-connected foreign-asset and account reporting |
| FBAR | Certain U.S. persons | Direct reporting of specified foreign financial accounts to FinCEN |
Always confirm the current rules in each relevant jurisdiction. Similar information may appear in several systems, but the filer, form, threshold, due date, account scope, and receiving authority can differ. These pages are educational and are not tax, legal, or compliance advice.
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Automatic exchange of information is the recurring cross-border transfer of specified financial or tax data between participating tax authorities.
The Common Reporting Standard sets due-diligence and reporting rules for exchanging financial-account information among participating tax jurisdictions.
FBAR is a separate FinCEN filing for certain U.S. persons whose aggregate foreign financial accounts exceed the reporting threshold.
FATCA is a U.S. framework for reporting specified foreign financial assets and accounts connected to U.S. taxpayers.