Automatic Exchange of Information (AEOI) under the Common Reporting Standard (CRS) and the United States Foreign Account Tax Compliance Act (FATCA) involves the exchange of large amounts of information on financial accounts between tax administrations. For the receiving tax administration to be able to use this information effectively requires both the sending administration and all Financial Institutions (FI) to have sufficiently robust due diligence and reporting processes in place. The purpose of this compliance guide is to assist government officials and financial institutions regarding the obligations to monitor and ensure compliance with reporting obligations under CRS and FATCA. It also provides a practical overview of what a robust compliance regime may involve.