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Itamp;#39;s a bit different first because the AEOI has been organized and worked on by OECD whereas FATCA comes from the US government The major point to keep in mind is that FATCA is based on a (US) citizenship criterion and the AEOI is basically focused on Tax Residence Criteria On the contrary to FATCA rules there is no withholding Tax, nor PPP Thereamp;#39;s sometimes a confusion because AEOI is coming right after FATCA just to remind you FATCA came into force on the first of July 2014 and the AEOI was published on the twenty first of July 2014 by OECD AEOI is an International Agreement which aims at preventing TAX AVOIDANCE on a world scale Up to now 98 countries signed this Agreement of which more than fifty countries called early adopters commited themselves to sending their first Reporting to their local Tax Authority by March 2017 The second one is the Reporting of Clients accounts and information It will come into force on the first of January 2016 On that day, all Financi
