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The CRS was developed in response to the G20 request by the Organization for Economic Co-operation and
Development (“OECD”) during the Global Forum held in Berlin and came into force in October 2014.
The UAE signed the Convention on Mutual Administrative Assistance in Tax Matters (“MAC”), the Declaration of
Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (“MCAA”)
and the Unilateral Declaration in April 2017.
Both the MAC and MCAA form the legal basis for the implementation of The Standard for Automatic Exchange of
Financial Account Information (“AEOI”) in Tax Matters, Second Edition (“OECD Standard”) in the UAE. The MAC
was ratified by the UAE according to Federal Law No. 54 of 2018 and the MCAA according to Federal Law No. 48
The OECD Standard sets out the required information to be exchanged, the types of entities required to
report, the different types of financial accounts and account holders in scope and the common due diligence
procedures to be followed by Financial Institutions (“FIs”).
The CRS went live in the UAE with an effective go-live date of 1 January 2017.
UAE Regulatory Authorities and the UAE MoF have issued UAE CRS legislation (collectively referred to as “UAE
Registration and Reporting
UAE Reporting Financial Institutions (“UAE RFIs”) must report on identified Reportable Accounts (or report
that it does not have any such accounts via the provision of a nil return) via the CRS filing portal.
Please contact your Regulatory Authority for information on how to access the
CRS filing portal . See Question 3 below for a list of Regulatory
CRS further information and guidance
The content provided on this webpage does not constitute legal or tax advice. For advice on tax and legal
matters, please consult a professional tax or legal advisor.
of Certain Provisions of the Multilateral Administrative Agreement for Automatic Exchange of Information
CRS Frequently Asked Questions ("FAQ's")
The following Frequently Asked Questions (“FAQs”) provide general guidance on the application of the CRS in
the UAE and shall not be construed as legal or tax advice.
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