COBS 17.4.1.

An Authorised Person conducting a Regulated Activity in relation to Virtual Assets, where applicable, should consider any reporting obligations in relation to, among other things—

(a) FATCA, as set out in the Guidance Notes on the requirements of the Intergovernmental Agreement between the United Arab Emirates and the United States, issued by the UAE Ministry of Finance in 2015 and as amended from time to time; and
(b) Common Reporting Standards, set out in the ADGM Common Reporting Standard Regulations 2017.
Amended on (24 February, 2020).