Be prepared für Common Reporting Standard and the connected Automatic Exchange of Financial Account Information.

1. AEOI – Automatic Exchange of Financial Account Information
CRS – Common Reporting Standard
RPS
Recovery Portfolio Services Ltd.
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2.  Investment income (e.g.
interest, dividends and
similar types of income)
 Account balances
 Sales proceeds from
financial assets
 Individuals
 Entities (which includes
trusts and foundations)
 Banks
 Custodians & Broker
 Collection Investment
Undertakings (CIUs)
 Certain Insurance Companies
Comprehensive Reporting System
Account Information Financial InstitutionsAccount Holder
©RPSRecoveryPortfolioServicesLtd.–www.recovery-portfolio-services.co.uk
Objective:
Prevent the concealment of
taxable assets from income
and/or asset values (including
disposal of financial assets)
Objective:
Identification of taxpayers in
order to identify these
domiciliary companies, trusts or
similar structures, including
taxable entities.

3. Accounts that were
opened before 31
December 2015 are rated
as ‘pre-existing accounts’
New accounts opened from
1 January 2016.
Identification according
OECD standards required.
‘Pre-existing accounts’ of high
value.
Identification required until
31 December 2016.
‘Pre-existing accounts’ of high value
identified until 31 December 2016
Reporting obligation:
30 September 2017
Identification of ‘pre-
existing accounts’ of low
value (individuals and
entities) until 31 December
2017
Reporting obligation:
30 September 2018
New financial accounts identified
until 31 December 2016
Reporting obligation:
30 September 2017
Implementation period
2015 2016 2017 2018
©RPSRecoveryPortfolioServicesLtd.–www.recovery-portfolio-services.co.uk
‘Pre-existing accounts’ of low value
identified until 31 December 2016
Identification required until
31 December 2017
*Differentiation between ‘pre-existing individual accounts’ and ‘pre-existing entity accounts’.

4. Reporting Institution/Reporting country Data Receiver (Country)
Reportable Institute collects
information from taxpayers or
generated information by itself
Reporting of the required
information to the tax authorities of
the identity of the non-resident
taxpayer (payments)
All information received, they will be
reviewed by the tax authorities of
the reporting country and pooled
The information are encrypted and
transmitted to the authorities of the
country of residence of the taxpayer
Information received and decrypted
After the taxpayer identification a compliance
check will take place.
If infringements are identified, further
information from the sending country are
requested (EOI on request); Use of data for
purposes of risk assessment
The relevant information will be fed to either an
automatic or manual evaluation and review
process
Automatic Data Exchange (end-to-end process)
©RPSRecoveryPortfolioServicesLtd.–www.recovery-portfolio-services.co.uk

5.  Financial Institutions
 Custodial Institutions
 Depository Institutions
 Investment Entity
 Financial Asset
 Specified Insurance Company
 Participating Jurisdiction Financial Institutions
 Governmental Entity
 International Organisation
 Central Bank
 Broad Participation Retirement Fund
 Narrow Participation Retirement Fund
 Pension Fund of a Governmental Entity,
International Organisation or Central Bank
 Qualified Credit Card Issuer
 Exempt Collective Investment Vehicle
*OECD Definition
Reporting Financial Institutions* (e.g.) Non-Reporting Financial Institutions* (e.g.)
©RPSRecoveryPortfolioServicesLtd.–www.recovery-portfolio-services.co.uk

6. AFRICA
• Mauritius
• Seychelles
• South Africa
ASIA
• Brunei
• China
• Hong Kong
• India
• Indonesia
• Israel
• Japan
• North Korea
• Qatar
• Russia
• Saudi Arabia
• Singapore
• South Korea
• Turkey
• United Arab
Emirates
EUROPE
• Albania
• Andorra
• Austria
• Belgium
• Bulgaria
• Croatia
• Cyprus
• Czech Republic
• Denmark
• Estonia
• Faroe Islands
• Finland
• France
• Germany
• Gibraltar
• Greece
• Guernsey
• Hungary
• Iceland
• Ireland
• Isle of Man
• Italy
• Jersey
• Latvia
• Liechtenstein
• Lithuania
• Luxembourg
• Malta
• Monaco
• Netherlands
• Norway
• Poland
• Portugal
• Romania
• San Marino
• Slovakia
• Slovenia
• Spain
• Sweden
• Switzerland
• Turkey
• United Kingdom
NORTH AMERICA
• Anguilla
• Antigua and Barbuda
• Bahamas
• Barbados
• Belize
• Bermuda
• British Virgin Islands
• Canada
• Cayman Islands
• Costa Rica
• Dominica
• Greenland
• Grenada
• Mexico
• Montserrat
• Saint Kitts and Nevis
• Saint Lucia
• Saint Vincent and the
Grenadines
• Sint Maarten
• Trinidad and Tobago
• Turks and Caicos Islands
OCEANIA
• Australia
• Marshall Islands
• New Zealand
• Niue
• Samoa
SOUTH AMERICA
• Argentina
• Aruba
• Brazil
• Chile
• Colombia
• Curacao
• Uruguay
Participating Jurisdictions
©RPSRecoveryPortfolioServicesLtd.–www.recovery-portfolio-services.co.uk

7. Be prepared for Common Reporting Standard.
RPS
Recovery Portfolio Services Ltd.
www.recovery-portfolio-services.co.uk
office@recovery-portfolio-services.co.uk