Automatic Exchange of Information (AEoI) for Indonesian Tax Purposes: Economic Analysis of Law Approach

The aim of this paper was to examine the application Automatic Exchange Information (AEoI) agreement through point view Economic Analysis Law Theory. This study used a normative legal method with statute approach, conceptual and comparative approach. result indicated that: first, AEoI has caused relocation deposits but not led significant repatriation funds. least compliant country receives incentives in form transferring funds from countries that are aggressively implementing AEoI. Hence, general, it does change amount managed abroad. Second, by using game theory: prisoner's dilemma, is known best decision for Indonesia respond conduct moratorium on agreement.