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The new global information-exchange standard for financial accounts has been prepared in close collaboration with the G20 states and the EU. The Automatic Exchange of Information (AEOI) between tax authorities shall enter into force in 2016 and will grant active exchange of information to first signatories (Early Adopters Group) as of 2017. The cornerstones of the new standard are the model agreement (Model Competent Authority Agreement – CAA) between the states and the definition of the Common Reporting Standard (CRS) reporting format.