安提瓜和巴布达扩大AEOI.pdf

1、Antigua&Barbuda zooms into AEOIPresented byCraig Layne 20 February 2025Antigua&Barbudas Experience with AEOI and Global Forum Data Safeguards AssessmentsLessons Learned&Best Practices for Compliance.Presented by:Craig Layne,IT Manager of the Inland Revenue Department.Event:Curacao Tax Administration

2、 Performance Summit 2025Introduction Why We Are Here.Why This Presentation?oSharingAntigua&Barbudas AEOI compliance journeyfrom2014 to 2025.oPreparing for our fourth Global Forum Data Safeguards Assessment and our third transmission with MDES in 2025.Why It Matters?oStrong data protection and securi

3、ty are critical forFATCA&CRS compliance.ISMS Framework,such as ISO 27000,formal or informal.oSmall tax jurisdictionsface unique challenges in meeting international standards.Here are the three unique challenges that small tax jurisdictions face:Limited IT&Cybersecurity Resources Small IT teams must

4、handle multiple roles,making implementing and maintaining security controls that meet international standards challenging.High Cost of IT Security Compliance Meeting Global Forum security standards requires significant financial investment in encryption,secure tax systems,penetration testing,disaste

5、r recovery simulation and risk management integration,which can strain budgets.Managing Compliance Across Multiple International Standards Small jurisdictions must simultaneously comply with CRS,FATCA,Global Forum safeguards,and cybersecurity best practices,leading to overlapping and sometimes confl

6、icting requirements.What is the Global Forum Data Safeguards Assessment?The Global Forum Data Safeguards Assessment is an evaluation process conducted by theGlobal Forum on Transparency and Exchange of Information for Tax Purposes(OECD Global Forum).It ensures that jurisdictions exchanging taxpayer