Automatic Exchange of Information - FATCA and CRS

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

AEOI is the Automatic Exchange of 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 UAE is committed to the Foreign Account Tax Compliance Act (“FATCA”) and the Common Reporting Standard (“CRS”) regimes as a form of AEOI in the UAE.

FATCA and CRS regimes require UAE Reporting Financial Institutions (“UAE RFIs”) to report information on certain financial accounts maintained by reportable account holders and/or controlling persons to the UAE Ministry of Finance (“UAE MoF”) on an annual basis.

UAE MoF then exchanges the data with the IRS and peer jurisdictions for FATCA and CRS, respectively. The UAE MoF may also have adhoc requests from time to time pursuant to the FATCA and CRS regimes.

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First: Foreign Account Tax Compliance Act (FATCA)

1Communication from CMA Regarding Implementation of Foreign Account Tax Compliance Act (FATCA)
2Intergovernmental Agreement between the U.S and the UAE ​​
3Cabinet of Minesters Reolution No. (63) of 2022
4Flowchart for identification of FATCA reporting financial institutions
5FATCA Frequently Asked Questions (“FAQs”)

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Second: Common Reporting Standard (CRS)

1Cabinet Resolution No.93 of 2021 Implementing Certain Provisions of the Multilateral Administrative Agreement for Automatic Exchange of Information
2Circular on CRS Undocumented Accounts​​
3Circular on What Should be Included in CRS Reporting
4Circular on Residence by Investment and Citizenship by Investment Schemes
5Guidance Notes for the Common Reporting Standard CRS
6Flowchart for identification of CRS reporting financial institutions
7UAE CRS FAQS
8OECD CRS FAQs
9CRS List of Participating Jurisdictions

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Third: Others

1Satisfactory Practices and Unsatisfactory Practices
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