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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 Reporting Financial Institution under FATCA and/or CRS and are not under the supervision of (i) the Central Bank of the United Arab Emirates (“CBUAE”); (ii) UAE Securities and Commodities Authority (“SCA”); (iii) Dubai International Financial Centre (“DIFC”) and; (iv) Abu Dhabi Global Market (“ADGM”), are regulated for the purposes of FATCA and CRS by the UAE Ministry of Finance and must register in UAE Ministry of Finance FATCA/CRS filing portal using the below link

For any queries on the new Automatic Exchange of Information Portal, please contact the following:

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.