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 61