AEOI definition
AEOI means one or more of the following, as the context requires:
AEOI or “Automatic Exchange of Financial Account Information” means one or more of the following, as the context requires: (i) FATCA (Foreign Account Tax Compliance Act); (ii) the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters – the Common Reporting Standard and any associated guidance; (iii) any intergovernmental agreement, treaty, regulation, guidance, standard or any other arrangement between Hong Kong and any other jurisdiction (including between any government bodies in each relevant jurisdiction), entered into to facilitate, implement, comply with or supplement the legislation, regulations, guidance or standards described in (i) and (ii) above; and (iv) any legislation, regulations or guidance implemented in Hong Kong to give effect to the matters outlined above.
AEOI means (a) legislation known as the U.S. Foreign Account Tax Compliance Act, sections 1471 through 1474 of the Code and any associated legislation, regulations (whether proposed, temporary or final) or guidance, any applicable intergovernmental agreement and related statutes, regulations or rules, and other guidance thereunder, (b) any other similar legislation, regulations, or guidance enacted in any other jurisdiction which seeks to implement similar financial account information reporting and/or withholding tax regimes, including the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters– the Common Reporting Standard and any associated guidance, (c) any other intergovernmental agreement, treaty, regulation, guidance, standard or other agreement entered into in order to comply with, facilitate, supplement or implement the legislation, regulations, guidance or standards described in clauses (a) and (b) of this definition, and (d) any legislation, regulations or guidance in any jurisdiction that give effect to the matters outlined in the preceding clauses of this definition.
Examples of AEOI in a sentence
Under the AEOI standard, we are required to identify account holders and controlling persons of certain entity account holders who are reportable foreign tax residents and report their Financial Account Information to the IRD, which will transfer this information to the tax authority of the reportable foreign tax resident’s country of tax residence on a regular, annual basis.
The Company is obliged under the Tax Information Authority Act, Regulations, and Guidance Notes made pursuant to that Act, and treaties and intergovernmental agreements (IGAs) entered into by the Cayman Islands in relation to the automatic exchange of information for tax matters (collectively AEOI), to collect certain information about each subscriber’s tax status.
The Company is obliged under the Tax Information Authority Act, the Regulations and Guidance Notes made pursuant to that Act, and intergovernmental agreements (IGAs) entered into by the Cayman Islands in relation to the automatic exchange of information for tax matters (collectively AEOI), to collect certain information about each Subscriber’s tax status.
More Definitions of AEOI
AEOI means (i) FATCA as enacted in the United States and similar financial account information reporting and/or withholding tax regimes enacted in any other jurisdiction, (ii) the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters – the Common Reporting Standard and any associated guidance; (iii) any intergovernmental agreement, treaty, regulation, guidance, standard or other agreement between the Cayman Islands (or any Cayman Islands government body) and any other jurisdiction (including any government bodies in such jurisdiction), entered into in order to comply with, facilitate, supplement or implement the legislation, regulations, guidance or standards described in the foregoing clauses (i) and (ii); and (iv) any legislation, regulations or guidance in the Cayman Islands that give effect to the matters outlined in the foregoing clauses (i) through (iv).
AEOI means automatic exchange of information;
AEOI or "Automatic Exchange of Financial Account Information" means any Applicable Laws and Regulations that require and facilitate the collection, reporting and exchange of information between governments or tax authorities, including but not limited to Inland Revenue (Amendment) (No. 3) Ordinance 2016. Under these rules, you are required to identify account holders and controlling persons of certain entity account holders who are reportable foreign tax residents and report their Financial Account Information to the Hong Kong Inland Revenue Department (IRD), which will transfer this information to the tax authority of the reportable foreign tax resident's country of tax residence on a regular, annual basis. Please see the IRD website for more information: ▇▇▇▇://▇▇▇.▇▇▇.▇▇▇.▇▇/eng/tax/dta_aeoi.htm;
AEOI means Automatic Exchange of Information; “AIC” means the Association of Investment Companies;
AEOI means Automatic Exchange of Information; “Affinity” means Affinity Global Real Estate;
AEOI means: (a) legislation known as the U.S. Foreign Account Tax Compliance Act, sections 1471 through 1474 of the Code, and any associated or successor legislation, regulations (whether proposed, temporary or final) or guidance, any applicable intergovernmental agreement and related statutes, regulations or rules, and other guidance thereunder; (b) any other similar legislation, regulations or guidance enacted in any other jurisdiction which seeks to implement similar financial account information reporting and/or withholding tax regimes, including the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters – the Common Reporting Standard and any associated guidance; (c) Council Directive 2018/822/EU of May 25, 2018 (and any successor directive) amending Council Directive 2011/16/EU on mandatory automatic exchange of information and administrative cooperation in the field of taxation in relation to reportable cross-border tax arrangements and any regulation or law relating to, implementing or having similar effect to it in any relevant jurisdiction; (d) any other intergovernmental agreement, treaty, regulations, guidance, standard or other agreement entered into in order to comply with, facilitate, supplement or implement the legislation, regulations, guidance or standards described in clauses (a), (b) and (c) of this definition; and (e) any legislation, regulations or guidance in any jurisdiction that give effect to the matters outlined in the preceding clauses of this definition.
AEOI means Automatic Exchange of Financial Account Information;