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Automatic Exchange of Information - FATCA and CRS

What is Automatic Exchange of Information (“AEOI”)?

AEOI is the automatic exchange of financial account information between competent authorities of different jurisdictions pursuant to international agreements as implemented into domestic law to cooperate in the global effort towards tax transparency. The AEOI relating to financial accounts held by individuals, corporations, partnerships, trusts, etc. is effected under the Foreign Account Tax Compliance Act (“FATCA”) and the Common Reporting Standard (“CRS”) regimes.

AEOI under the FATCA and CRS regimes is typically achieved by requiring Financial Institutions (“FIs”) that operate in a particular jurisdiction to provide information on reportable account holders (directly or indirectly) to the relevant competent authority. The competent authority in turn exchanges information on such reportable accounts with the competent authorities in each foreign jurisdiction with which the UAE has entered into an exchange agreement (for the purposes of CRS) and the Internal Revenue Service (“IRS”) (for the purposes of FATCA). The relevant competent authority in the UAE is the Ministry of Finance.

Entities that meet the definition of a RFI under FATCA and/or CRS and are not under the supervision of a financial regulator (i.e. UAE Central Bank (“CB”), UAE Securities and Commodities Authority (“SCA”), Dubai International Financial Centre (“DIFC”) and Abu Dhabi Global Market (“ADGM”) (collectively referred to as “UAE Regulatory Authorities”)) (such RFIs hereafter referred to as “Unregulated RFIs”) must register with the UAE Ministry of Finance using the form below to receive an account in the UAE Filling portal (UAEDEP):

FATCA CRS Unregulated Entities Registration Form_MoF

The attached document is strictly used for the purpose of the registration of Unregulated RFIs under the framework of the CRS and/or FATCA. Should you determine that you are a Reporting Financial Institution not under the supervision of a UAE Regulatory Authority (and therefore meet the definition of an Unregulated RFI) you must register for FATCA and/or CRS purposes with the UAE Ministry of Finance.

Further information can be found at the following links:

The content provided on this webpage does not constitute legal or tax advice in respect of the matters set out herein. For advice on tax and legal matters, please consult a professional tax or legal advisor.