Table of contents		Model Competent Authority Agreement and Common Reporting Standard	Commentaries
Abbreviations and acronyms I. Introduction     II. Model Competent Authority Agreement and Common Reporting Standard     A. Model Competent Authority Agreement and Common Reporting Standard Section 1: Definitions Section 2: Exchange of Information with Respect to Reportable Accounts Section 3: Time and Manner of Exchange of Information Section 4: Collaboration on Compliance and Enforcement Section 5: Confidentiality and Data Safeguards Section 6: Consultations and Amendments Section 7: Term of Agreement       B. Common Reporting Standard Section I: General Reporting Requirements Section II: General Due Diligence Requirements Section III: Diligence for Preexisting Individual Accounts Section IV: Due Diligence for New Individual Accounts Section V: Due Diligence for Preexisting Entity Accounts Section VI: Due Diligence for New Entity Accounts Section VII: Special Due Diligence Requirements Section VIII: Defined Terms Section IX: Effective Implementation     Annexes     Annex 1. Multilateral Model Competent Authority Agreement     Annex 2. Nonreciprocal Model Competent Authority Agreement     Annex 3. Common Reporting Standard User Guide     Annex 4. Example Questionnaire     Annex 5. Wider Approach to the Common Reporting Standard     Annex 6. Declaration on Automatic Exchange of Information in Tax Matters     Annex 7. Recommendation of the Council on the Standard for Automatic Exchange of Financial Account Information in Tax Matters