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Privacy Over Transparency? What Recent EU Court Developments Signal for AEOI

Recent EU court developments are sharpening the focus on how Automatic Exchange of Information (AEOI) is implemented, not whether it should exist. While FATCA, CRS, and CARF remain firmly embedded, courts are emphasising proportionality, privacy safeguards, and governance. This article explores what these rulings signal for the future of privacy-compliant, evidence-based AEOI.
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TAINA, TAINA Technology, FATCA compliance, CRS 2.0, CARF, Crypto-Asset Reporting Framework, global tax transparency, OECD tax reporting, CRS compliance, CARF compliance, financial institutions, tax reporting 2026, regulatory readiness, due diligence, onboarding, data quality, governance, RegTech, tax compliance automation

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