List of abbreviations 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
Abs. Absatz (para) 
AEOI Automatic Exchange of Information (in tax matters) 
AML Anti Money Laundering 
AO Abgabenordnung (Fiscal Code; Germany) 
APA Federal Administrative Procedure Act (Switzerland) 
APG Asia/Pacific Group on Money Laundering 
Art. Article 
BGBI. Bundesgesetzblatt (Official Journal, Austria and Germany) 
BGE Bundesgerichtsentscheid (Decision by the Swiss Federal Supreme Court) 
BO Beneficial Owner 
BVerfGE Bundesverfassungsgerichtsentscheid (Decision by the German Federal Supreme 
Court) 
CFATF Carribean Financial Action Task Force 
CFT Countering the Financing of Terrorism 
CHF Swiss Franc 
CRS Common Reporting Standard (of automatic exchange of information in tax matters) 
CSSF Commission de Surveillance du Secteur Financier (Luxembourg) 
CTOC United Nations Convention against Transnational Organised Crime 
Dipl.-Kffr. Diplom-Kauffrau (Master of Business Administration in Germany) 
DNFBP Designated Non-Financial Businesses and Professions 
EAG Eurasian Group on combating Money Laundering and Financing of Terrorism 
EEA European Economic Area 
EG Egmont Group of Financial Intelligence Units 
ESAAMLG Eastern and Southern Africa Anti-Money Laundering Group 
et seq. et sequens (and the following) 
EU European Union 
EUR Euro 
FATCA Foreign Account Tax Compliance Act (US) 
FATF Financial Action Task Force (headquartered in Paris, France) 
FI Financial Institution 
FINMA Financial Market Supervisory Authority (Switzerland) 
FinStrG Finanzstrafgesetz (Financial Criminal Act, Austria) 
FIU Financial Intelligence Unit 
  
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