Guidance for Implementation of the CRS AEOI Standard

Abbreviations and Acronyms

AEOI	Automatic Exchange of Information
AML/KYC	'Know Your Customer' and 'Anti-Money Laundering.'
CRS	Common Reporting Standard
CRS Decision	Minister of Finance, Qatar Ministerial Decision No. 17/2019 Implementing the Common Reporting Standard
CRS Lists Decision	The Decision of the President of the General Tax Authority, Qatar Ministerial Decision No. 16/2019 on the Common Reporting Standard Implementing Lists.
CRS MCAA	Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account information
CRS AEOI Standard	Standard for Automatic Exchange of Financial Account Information in Tax Matters
FI	Financial Institution
GTA	General Tax Authority
NFE	Non-Financial Entity
RFI	Reporting Financial Institution
TIN	Tax Identification Number

This Guidance deals with the implementation of the due diligence and reporting obligations of RFIs as required by the Standard. A substantial level of details of the requirements under the CRS AEOI Standard are contained in this Guidance based on the CRS Decision of the Minister of Finance, Qatar Ministerial Decision No. 17/2019 Implementing the Common Reporting Standard, covering not only the rules of the CRS, but the substantive additional details in the Commentary supplementing the CRS.